(1) Where a dealer makes sales of any taxable goods to any diplomatic mission or to any office of such diplomatic mission or to any diplomat or person of such diplomatic mission, other than those of the countries mentioned under column (2) of the Table appended to sub-rule (2), 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 his turnover of sales which represents such sales of taxable goods to the diplomatic mission or to any office of such mission or to any diplomat or person attached to such mission, and such dealer shall, on demand by the appropriate authority under the Act, furnish the relevant tax invoice, invoice , cash memo or bill along with a certificate in the form appended to this sub-rule, duly filled in and signed by a person authorized in this behalf by the diplomatic mission concerned:-

FORM OF CERTIFICATE

(See rule 26F (1) of the West Bengal Value Added Tax Rules, 2005)

To

........................................................ (Name of selling dealer)

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

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

Certified that the taxable goods purchased from you as specified in cash memo /invoice /bill/tax invoice stated below are for use by ................................................................................................. (Name of the diplomatic mission or office thereof or of the diplomat or person of such mission along with designation, if any)

Date . .............

Signature of the duly authorized person with office seal

Name ..............................................................................................................................

(in BLOCK letters)

Address of duly authorized person ..................................................................................

(in BLOCK letters)

Provided that no such deduction shall be admissible for the sale of foods, drinks and beverages from a hotel or restaurant where such sale is made to the diplomatic mission of the Peoples' Republic of Bangladesh or its office or any diplomat or person attached to such mission:-

Provided further that no such deduction shall be admissible on sale of any fuel or of any goods manufactured in India for personal use of any diplomat or person of the diplomatic mission of the Peoples' Republic of Bangladesh:

Provided also that where the diplomatic mission, or office or diplomat or person thereof, referred to in this rule, is of the People's Republic of China, such deduction shall be admissible only where sales are made to its Consulate General at Kolkata or to any member of its staff and where the sale price for each of such sales is rupees five thousand four hundred or more:-

Provided also that where the diplomatic mission, or office or diplomat or person thereof, referred to in this rule, is of Georgia, such deduction shall be admissible only where the sales are made either to the Embassy of Georgia in New Delhi for its official use or the diplomats thereof for their personal use and where the sale price for each of such sales is rupees one thousand five hundred or more: -

Provided also that where the diplomatic mission, or office or diplomat or person thereof, referred to in this rule, is of Mauritius, such deduction shall be admissible only where the sales are made either to the High Commission of Mauritius in New Delhi for its official use or the diplomats thereof for their personal use and where the sale price for each of such sales is rupees one thousand five hundred or more:-

Provided also that where the diplomatic mission, or office or diplomat or person thereof, referred to in this rule , is of the United Kingdom, such deduction shall be admissible only where the sales are made to the Deputy High Commissioner for the United Kingdom stationed in India and the goods sold are for his official use:-

Provided also that where the diplomatic mission, or office or diplomat or person thereof, referred to in this rule , is of Switzerland, such deduction shall be admissible only where the sales are made either to the Embassy of Switzerland for its official use or to its diplomats for their personal use:-

Provided also that where the diplomatic mission, or office or diplomat or person thereof, referred to in this rule, is of France, such deduction shall be admissible only where the sales are made to the Consulate of France in Kolkata for its official use:-

Provided also that where the diplomatic mission, or office or diplomat or person thereof, referred to in this rule , is of Thailand, such deduction shall be admissible only where the sales are made to the Royal Thai Consulate-General in Kolkata for its official use:-

Provided also that where the diplomatic mission , or office or diplomat or person thereof, referred to in this rule , is of Bhutan , such deduction shall be admissible only where the sales are made to the Consulate of Bhutan in Kolkata for its official use.

(2) Where any dealer makes sales of any taxable goods as specified in column (3) of the Table below to any diplomatic mission or to any office of such mission or to any diplomat or person of such mission, as specified in column (2), for the purpose specified in column (4) and subject to such conditions and restrictions as specified in column (6) of the said Table, such dealer may, for determining 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, the turnover representing such sales to such extent as specified in column (5), and such dealer shall, on demand by the appropriate authority under the Act, furnish the relevant tax invoice, invoice, cash memo or bill along with a certificate in the form, as mentioned in column (7) of the said Table and as appended to this sub-rule, duly filled in and signed by a person authorized in this behalf by the diplomatic mission concerned:-

Table