THE UTTARAKHAND (THE UTTARANCHAL VALUE ADDED TAX ACT, 2005) SCHEDULE
-

SCHEDULE V

[See Clause (e) of sub-section (2) of Section 4 of Uttaranchal Value Added Tax Act, 2005]

Any person or International Organizations specified in column (2)of this Schedule shall be entitled to refund of tax paid by it on the purchase of taxable goods, subject to the conditions, if any, specified in column (3) thereof

Sr.No	Description of Person/Organization	Conditions, if any
(1)	(2)	(3)
1	Ambassadors, High Commissioners and diplomats of foreign States in India
2	United Nations Organization and its specialized Agencies in Uttaranchal
3	United Nations International Children's Emergency Fund
4	American Community Emergency Fund for Child Famine Relief
5	CARE (Co-operative for American Relief Everywhere
6	OXAM
7	(a)The Government of Bhutan, or (b)His Majesty the King of Bhutan, or a Member of Bhutan Royal Family, or (c)Indian MilitaryTraining Team Bhutan or Dantak Project, Bhutan or (d)Representative of India in Bhutan or the Border Roads Organization, or (e)Any dealer or private individual resident in Bhutan for their use or re-sale in Bhutan. .....................................................................	On the conditions that the dealer furnishes to the assessing authority a certificate, duly signed and certified under the official seal by the authorities mentioned below, to the effect that the goods are for export to and use in Bhutan and have actually entered into the Territories of Bhutan- (i) in the case of sales made to the Government of Bhutan or His Majesty the King of Bhutan or to a Member of Bhutan Royal Family, by Commissioner,Deputy Commissioner or Sub-Divisional Officer of the Government of Bhutan or by the Director, State Trading Corporation of Bhutan, or by the Chief Engineer, Public Works Department, Government of Bhutan, or by the Finance Minister, Government of Bhutan; (ii) in the case of sales made to Dantak Project, by the Chief Engineer Dantak or any officer specifically nominated by him for this purpose; (iii) in case of sales made to Indian Military Training Team, the Commandant, IMTRAT or any officer specifically nominated by him for this purpose; and (iv) in respect of any other sales, the Finance Minister, Government of Bhutan or by the sub-divisional officer, Government of Bhutan, Phuntsholing, or by an officer of the office of the Representative of India in Bhutan nominated by the said Representative.