40. Exemption from tax on sales by Canteen Stores Department
Where Canteen Stores Department of the Government of India or the Regimental or Unit-run Canteens attached to the military units within the State, being a dealer under the Act, makes sales of :-
(a) the following goods as specified in Part A of Schedule IV, namely,-
(i) aerated water (including soda water), drinking water and non-alcoholic beverages (including fruit juice, fruit concentrate, fruit squash, fruit syrup and fruit cordial),
(ii) coffee and chicory in whole or powdered form including instant coffee,
(iii) cured and frozen meat and fish,
(iv) hair oil (but excluding coconut oil),
(v) matches of all kinds,
(vi) tooth brush, tooth paste (whether medicated or not), tooth powder (whether medicated or not) and other dentifices, mouth washes and deodorants,
(vii) shaving set, safety razor, razor blade, razor cartridge and shaving brush, or
(viii) shoe polish including shoe wax, cream and whitener ; or
it may deduct the turnover of sales of such goods from its gross turnover of sales under sub-clause (xi) of clause (a) of sub-section (3) of section 17 for the purpose of determining its taxable turnover of sales :
Provided that no claim for deduction shall be allowed unless the dealer making such sales furnishes a certificate in writing by an officer, not below the rank of Commanding Officer, that such goods have been sold to the members of the Defence Forces of India.