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
(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.