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 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 such sales of taxable goods to the diplomatic mission and such dealer shall, on demand by the appropriate authority under the Act, furnish the relevant tax invoice or invoice or cash memo or bill along with a certificate in the Form appended to the rule, duly filled in and signed by a person authorised in this behalf:

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

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)