Section 82 in West Bengal Value Added Tax Act, 2003
82. Exemption from operation of provisions of section 80 and section 81.
- Nothing in section 80 or section 81 shall apply to transport of any goods where such goods are transported buy or on behalf of-(a)the King of Nepal or Bhutan, the Royal Family of Nepal or Bhutan, or the Government of Nepal or Bhutan;(b)Government or a local authority;(c)a diplomatic or consular office, any organisation or specialised agency of the United Nations;(d)Indian Red Cross Society or a Charitable Institution for charitable purposes recognised by Government;(e)An official on transfer as personal effects;(f)Such other person or organisation, and in such circumstances, as may be prescribed.
