Where a dealer makes sales of lubricants for filling into receptacles forming part of any aircraft registered in any country (other than India) operating as a scheduled or non-scheduled international air service to or from India and such Country is a party to the Agreement or convention referred to in clause (a) or clause (b), as the case may be, of section 2 of the Foreign Aircraft (Exemption from Taxes and Duties on Fuel and Lubricants) Act, 2002 (36 of 2002), such dealer may, for the purpose of determination of his turnover of sales on which tax is payable, deduct under clause (c) of sub-section (1) of section 16 from his turnover of sales, that part of such turnover of sales which represents sales of lubricants, and it shall, on demand by the appropriate authority under the Act, furnish the relevant tax invoice or invoice or cash memo or bill and a certificate in the Form appended to this rule duly filled in and signed by a person authorised for this purpose:

Provided that no such deduction shall be allowed unless the dealer selling the goods, on demand by the appropriate authority under the Act, furnishes the relevant tax invoice or invoice or cash memo or bill and the relevant certificate.

FORM OF CERTIFICATE

(See rule 26E of the West Bengal Value Added Tax Rules, 2005)

To

..................................................... (Selling dealer)

..................................................... (Address)

...................................................... (Certificate of registration No. under the West Bengal Value Added Tax Act, 2003)

I/We hereby confirm that lubricants purchased from you were filled into receptacles forming part of an aircraft registered in a country, other than India, operating as a scheduled or non-scheduled international air service to or from India and such country is a party to the Agreement or Convention as referred to in the Foreign Aircraft (Exemption from Taxes and Duties on Fuel and Lubricants) Act, 2002 (36 of 2002). The particulars of the said purchases are as follows:

1. Name of the airline company

2. Name of the aircraft and flight No.

3. Registration No. of the aircraft

4. Name of the country of registration of the aircraft

5. Seller's bill/invoice/tax invoice No. and date

6. Quantity purchased

7. Value of the goods purchased