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Answer Posted / amit chandarana
Sub-section (3) of section 6 of the Central Sales Tax Act, 1956 provides for granting exemption from tax on inter-state sales of any goods made to any official, personnel, consular or diplomatic agent of-
(i) any foreign diplomatic mission or consulate in India; or
(ii) the United Nations or any other similar international body,
entitled to enjoy privileges under any convention or agreement to which India is a party or under any law for the time being in force, if such official, personnel, consular or diplomatic agent, as the case may be, has purchased such goods for himself or for the purpose of such mission, consulate, United Nations or other body.
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