Section 40(6) in Uttar Pradesh Value Added Tax Act, 2008
(6)Where in respect of sale of any goods, any amount of tax has been realized by a registered dealer from -(a)any official or personnel of-(i)any foreign diplomatic mission or consulate in India; or(ii)the United Nations or any other similar International body, entitled to privileges under any convention to which India is a party or any other law for the time being in force; or(b)any consular or diplomatic agent of any mission, the United Nations or any other body referred to in sub-clause (i) or sub-clause (ii) of clause (a), and where such official, personnel, consulate or agent has purchased goods for himself or for the purpose of such mission, United Nations, or any other body, then if such official, personnel, agent, United Nations or body, after producing tax invoice referred to in sub-section (1) of section 22 or the sale invoice referred to in sub-section (3) of the said section, as may be applicable, in the prescribed manner, claims refund of the amount of tax realised from him, the Commissioner or the officer authorised by him in this behalf, shall refund such amount to such official, personnel, consular or agent of such mission, United Nations or body, as the case may be.
