In exercise of the powers conferred by section 114 of the West Bengal Value Added Tax Act, 2003 (West Ben. Act XXXVII of 2003), the Governor is pleased hereby to make the following amendment in the West Bengal Value Added Tax Rules, 2005, as subsequently amended (hereinafter referred to as the said rules) :-

Amendment

In the said rules, in CHAPTER VI, in Part I, after rule 26G, insert the following rule :-

"26H. Deduction from turnover of sales for goods sold to any agency of the United Nations in West Bengal for the official use.

Where any dealer makes sales of any taxable goods on or after the 1st day of October, 2005, to any of the following organisations and specialised agencies of the United Nations in West Bengal for its official use, such dealer may, for the purpose of determining his taxable turnover of sales, deduct under clause (c) of sub-section (1) of section 16 from his gross turnover of sales that part of such turnover which represents such sales ot taxable goods to such organisations and specialised agencies :-

(a) United Nations Development Programme,

(b) World Health Organisation,

(c) International Labour Organisation,

(d) United Nations Children's Fund,

(e) Food and Agriculture Organisation,

(f) World Food Programme,

(g) United Nations Educational, Scientific and Cultural Organisation,

(h) United Nations Population Fund,

(i) United Nations Information Centre,

(j) United Nations Industrial Development Organisation,

(k) United Nations Aids, and

(l) United Nations Drugs Programme:

Provided that no claim for deduction shall be allowed unless the dealer selling the goods, on demand by the appropriate assessing authority, furnishes the relevant invoice/cash memo/bill along with a certificate in the Form appended to this rule, duly filled in and signed by a person authorised in this behalf.

FORM OF CERTIFICATE

(See rule 26H 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 invoice / bill / cash memo stated below, are for official use of this ................................... (Name of the agency).

2. This notification shall be deemed to have come into force from the 1st day of October, 2005.