Section 5(c) in The West Bengal Luxury Tax Act, 1994
(c)[ the value of stock of luxuries as shown to the satisfaction of the prescribed authority to have been supplied to such diplomatic mission or to the office of such diplomatic mission, subject to such conditions, as may be prescribed.] [[Clauses (b) and (c) substituted for original clause (b) by West Bengal Act 1 of 2002. Original clause (b) was as under :-
