Special Tax on Entry of Certain Goods Act, 2004 Chapter I - Bare Act

Act Info:

(1) This Act may be called the Karnataka Special Tax on Entry of Certain Goods Act, 2004.

(2) It extends to the whole of the state of Karnataka.

(3) It shall come into force on such date as the Government may, by notification, appoint and different dates may be appointed for different provisions of this Act.

(1) In this Act, unless the context otherwise requires:

(a) Assessee means a person by whom tax is payable;

(b) Assessing authority means.-

(i) in the case of an importer, who is a dealer, the authority as specified under the Karnataka Sales Tax Act;

(ii) in the case of an importer, other than a dealer, the officer-in charge of the check post, established under the Karnataka Sales Tax Act through which the notified goods are brought into the State or the Officer who intercepts the goods vehicles while transporting the notified goods if it is intercepted in places other than Check Post, or the Assistant Commissioner of Commercial Tax appointed under the Karnataka Sales Tax Act having jurisdiction over the area, in which such importer ordinarily resides;

(c) Dealer means a dealer as defined under the Karnataka Sales Tax Act;

(d) Entry of goods into a local area with all its grammatical variations and cognate expressions, means entry of notified goods into a local area from any place outside the State for consumption, use or sale therein;

(e) Goods vehicle means a goods vehicle as defined in clause (m-1) of sub-section (1) of section 2 of Karnataka Sales Tax Act;

(f) Government means the Government of Karnataka;

(g) Importer means a person who brings or causes to be brought any notified goods whether on his own account or on account of a principal or any other person, into a local area, from any place out side the State for consumption, use or sale therein or who owns the notified goods at the time of entry into the local area from any place outside the State;

(h) Karnataka Sales Tax Act means the Karnataka Sales Tax Act, 1957 (Karnataka Act No.25 of 1957);

(i) Local area means an area within the limits of a local authority;

(j) Notified Goods means the goods notified by the Government from time to time for the purpose of this Act;

(k) Person includes any company or association or body of individuals whether incorporated or not, a firm, a local authority, a Hindu Undivided Family, a society, a club, an individual or the Government of any other state or Union Territory;

(l) State means the State of Karnataka;

(m) Tax means tax leviable under this Act;

(n) Value of the notified goods means the purchase value of the notified goods, as ascertained from original invoice and includes the value of accessories fitted to such goods, insurance, excise duties, countervailing duties or any other duties, sales tax, transport fee, freight charges and all other charges incidentally levied on the purchase of such goods:

Provided that, where the purchase value of any notified Goods is not ascertainable on account of non availability or non production of an original invoice of when the invoice produced is proved to be false or if any notified goods is acquired or obtained otherwise than by way of purchase; then the purchase value shall be the value or price at which any goods of like kind or quality is sold or is capable of being sold, in open market.

(2) Words and expressions used in this Act, but not defined, shall have the meaning assigned to them in the Karnataka Sales Tax Act, 1957 (Karnataka Act 25 of 1957).