DEMO|

The West Bengal Sales Tax Rules, 1995
35. Exemption from tax on sales of goods to diplomatic missions

35. Exemption from tax on sales of goods to diplomatic missions

(1) Where sales of goods are made to a diplomatic mission or to an office of any diplomatic mission specified in column (2) of the Table below for the purpose referred to in column (3) of the said Table, the dealer making such sales may claim for deduction of such sales under sub-clause (xi) of clause (a) of sub-section (3) of section 17 from his gross turnover of sales.

TABLE

Sl. No. Name of the diplomat or diplomatic mission Purpose
(1) (2) (3)
1. The Deputy High Commissioner for the United Kingdom stationed in India Official use

2. The Deputy High Commissioner for the Peoples' Republic of Bangladesh and his diplomatic officers Official use & Personal use
3. The officers of the Consulate of the United States of America in Calcutta Official use
4. The Consul General of the United States of America in Calcutta and his consular officers Personal use
5. The Consulate of Russia in Calcutta Official use
6. The Consul General of Russia in Calcutta and his consular officers Personal use
7. The Consulate of Germany in Calcutta Official use
8. The Consul General of Germany and his consular officers Personal use
9. The Consulate of Japan in Calcutta Official use
10. The Consul General of Japan and his consular officers Personal use
11. The Consulate of Italy in Calcutta Official use
12. The Consul General of Italy and his consular officers Personal use
13. The Embassy of Switzerland in India Official use
14. The Diplomats of the Embassy of Switzerland in India Personal use
15. The Consulate of France in Calcutta Official use
16. The Royal Thai Consulate General in Calcutta Official use
17. The Royal Nepalese Consulate-General in Kolkata and his consular officers Official use and Personal use

(2) Notwithstanding anything contained in sub-rule (1), no claim for deduction shall be allowed to the dealer selling the goods unless such selling dealer furnishes a certificate issued in this behalf and duly signed by the Deputy High Commissioner or the Consul General or any officer authorised by him, as the case may be.