Section 73(3) in West Bengal Value Added Tax Act, 2003
(3)Subject to such restrictions and conditions as may be prescribed, nothing in sub-section (1) shall apply to-(a)duly accredited diplomatic personnel attached to foreign consulates for other diplomatic offices,(b)organisations and specified agencies of the United Nations,(c)Khadi and Village Industries Commission,(d)Embarkation Headquarters, Shipping Section, Customs Group,Ministry of Defence, Government of India, Kolkata, or(e)such other persons, organisations or institutions as may be prescribed.
