34. Exemption from tax on certain sales of goods specified in Schedule IV
(1) Where a dealer makes a sale of goods specified in Part B of Schedule IV, bitumen, Liquefied Petroleum Gas (LPG), propane, or butane,-
(a) directly to any diplomatic or consular office of -
(i) the United Kingdom,
(ii) Japan,
(iii) the United States of America,
(iv) Italy,
(v) Russia,
(vi) Germany,
(vii) the Peoples' Republic of Bangladesh,
(viii) Royal Nepal, or
Provided that the claim for such deduction shall not be allowed unless he produces,-
(i) in respect of sale referred to in clause (a), bill or cash memo to show that no tax has been charged on such sale ;
(ii) in respect of sale referred to in clause (b), a certificate issued by such diplomatic or consular office, that no tax has been charged on such sale.
(a) Indian Oil Corporation Limited,
(b) Hindustan Petroleum Corporation Limited,
(c) Bharat Petroleum Corporation Limited,
(d) IBP Company Limited, and
(e) Indian Oil Corporation Limited (Assam Oil Division),
Provided that the claim for such deduction shall not be allowed unless the selling dealer furnishes, on demand, a declaration in the form appended to this sub-rule, duly filled in and signed by the purchasing dealer or by a person authorised for this purpose :
Provided further that no such claim for deduction shall be allowed if a single declaration covers sales made during a period exceeding one month.