The West Bengal Sales Tax Rules, 1995
Chapter V : Claims for exemption from the tax payable under section 17 and determination of the taxable turnover of sales

Body 35A. Exemption from tax on sales of goods to certain diplomatic mission.

Where any dealer makes sales of goods as specified in column (3) of the Table below to any diplomatic mission or office thereof, or any diplomat or person attached thereto, as specified in column (2), for the purpose as mentioned in column (4), of the said Table, the dealer making such sales may, for the purpose of determining his taxable turnover of sales, deduct to such extent and subject to fulfilment of such conditions and restrictions as specified in column (5) of the said Table, such sales under sub-clause (xi) of clause (a) of sub-section (3) of section 17 from his gross turnover of sales :-

Table

SI. No.	Name of diplomatic mission or office thereof, or diplomat or person attached thereto.	Goods	Purpose	Extent of deduction and conditions and restrictions there of
1	2	3	4	5
1	Consulate of Germany and diplomats thereof	Foreign liquor or country liquor specified in Schedule VIII to the Act	Official use	The entire Sale price relating to such sales is to be deducted provided that the sale is rupee five thousand six hundred or more.
2	Consul General of Germany and other diplomats	Foreign liquor or country liquor specified in Schedule VIII to the Act	Personal use	The entire sale price relating to such sales is to be deducted provided that the sale price for each such sale is rupee five thousand six hundred or more and that the amount of exemption enjoyed by each of the persons referred to in column (2) in a financial year does not exceed rupees thirty three thousand six hundred, and that the dealer claiming deduction produces before the assessing authority a certificate obtained from, and duly signed by, such Consul General or the person authorized by him in that behalf in the format appended below this Table.

FORM OF CERTIFICATE

(See rule 35A of the West Bengal Sales Tax Rules, 1995)

No. .......................

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

...................................................................(Name of selling Dealer)

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

.......................................................... (R.C. No. under W.B.S.T.Act, 1994 )

Certified that Ms./Mrs./Mr. ................................................................................ is the Consul General of Germany/ a diplomat of Germany at Kolkata and the *foreign/country liquor taxable @ ............... % purchased by him/her from you, vide your *cash memo / bill / invoice / Tax invoice No. .............................................. dated ..............................for Rs. ............................................ which is otherwise chargeable to a tax of Rs. ....................... but for the exemption under rule 35A, is meant for his personal use. Certified also that the aggregate of exemption from tax enjoyed individually by the said Ms./Mrs./Mr. ..................................................................................... under this rule on all his/her purchases of such goods from various dealers effected from the 1st April, ........................................ (year) onwards upto the instant purchase made in the same financial year has not exceeded Rs. 33600/-. Also certified that the following is the list of all such purchases effected by him from 1st April, .......................... (year) to the instant purchase:

SI. No.	Name Address & R.C.NO. Of Dealer	C.M./Bill/ Invoice/Tax invoice No. & date	Description of goods	Amount	Amount of tax which is otherwise chargeable but for the instant exemption u/r 35A	Aggregate of exemption of tax enjoyed from the beginning of April this year upto the purchase prior to the instant purchase	Aggregate of exemption of tax enjoyed from the beginning of April this year upto the instant purchase

...........................................................................................................................

(Signature and Seal of the Consul General of Germany or the person authorized by him).