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THE WEST BENGAL VALUE ADDED TAX RULES, 2005 HISTORY
26F. Deduction from turnover of sales for goods sold to any diplomatic mission for their official or personal use.

26F. Deduction from turnover of sales for goods sold to any diplomatic mission for their official or personal use.

Where a dealer makes sales of any taxable goods on or after the 1st day of October, 2005, to any diplomatic mission or to an office of any such diplomatic mission or to any person of such diplomatic mission, such dealer may, for the purpose of determination of his taxable turnover of sales on which tax is payable, deduct under clause (d) of sub-section (1) of 16 from his gross turnover sales that part of such turnover which represents such sales of taxable goods made to the diplomatic mission and such dealer shall, on demand by the apropriate assessing authority, furnish the relevant cash memo or invoice or bill or tax invoice alongwith a certificate in the Form appended to the rule, duly filled in an signed by a person authorised in this behalf.

FORM OF CERTIFICATE

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

No. Date

To

..................................................... (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 official use or for personal use of the person or persons attached to this ............................................................. (Name of the consulate/embassy/diplomatic mission)

Cash memo/invoice/bill/tax invoice no. and date Description of the goods Quantity Amount
(1) (2) (3) (4)
       
       

Dated ........................... Signature of the duly authorised person with office seal.