https://www.taxtmi.com/caselaws?id=62661 Sale price of goods supplied to the American Peace Corps was deductible from gross turnover because embassy certificates showed the Peace Corps was an agency of the U.S. Government, part of the Embassy, and exempt from sales tax, while a further certificate confirmed official use by the Embassy. On those documents, the conditions for deduction under Rule 29(ii)(a) of the Delhi Sales Tax Rules, 1951 were satisfied, and the assessee was entitled to exclude the sale value from turnover. en-us Tue, 16 Nov 1976 00:00:00 +0530 Fri, 21 Jan 2011 10:20:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=62661 Sale price of goods supplied to the American Peace Corps was deductible from gross turnover because embassy certificates showed the Peace Corps was an agency of the U.S. Government, part of the Embassy, and exempt from sales tax, while a further certificate confirmed official use by the Embassy. On those documents, the conditions for deduction under Rule 29(ii)(a) of the Delhi Sales Tax Rules, 1951 were satisfied, and the assessee was entitled to exclude the sale value from turnover. Case-Laws VAT and Sales Tax Tue, 16 Nov 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=62661