Act Info:
1 [3.Levy of tax
(1) There shall be levied and collected a tax on 4 [entry of any goods specified in the FIRST SCHEDULE] into a local area for consumption, use or sale therein, at such rates not exceeding five percent of the value of the goods as may be specified 5 [retrospectively or prospectively by the State Government by notification and different dates] and different rates may be specified in respect of different goods or different classes of goods or different local areas.
(2) The tax levied under sub-section (1) shall be paid by every registered dealer or a dealer liable to get himself registered under this Act 6 [or the Central Government or a State Government other than the State Government of Karnataka] who brings or causes to be brought into a local area the goods whether on his own account or on account of his principal or any other person or who takes delivery or is entitled to take delivery of such goods on its entry into a local area.
Explanation.--Where the goods are taken delivery of on its entry into a local area or brought into a local area by a person other than a dealer, the dealer who takes delivery of the goods from such person shall be deemed to have brought or caused to have brought the goods into the local area.
7 [(3) Notwithstanding anything contained in sub-section (1) or sub-section (2), no tax shall be levied on and collected from a dealer who brings or causes to be brought into a local area any goods,-
(i) in respect of which tax has been paid or has become payable in any other local area under sub-section (1), or
(ii) in respect of which tax has been paid or has become payable under section 4-B of the Karnataka Tax on Luxuries Act, 1979 (Karnataka Act 22 of 1979)].
7 [(4) The provisons of sub-sections (3) shall not apply unless the dealer preferring claim under the said sub-section furnishes to the assessing authority declaration in the prescribed form obtained from the prescribed authority and duly filled and signed by the dealer who is liable to pay tax on such goods under this Act or the stockist who is liable to pay tax on such goods under the Karnataka Tax on Luxuries Act, 1979 (Karnataka Act 22 of 1979), as the case may be.]
8 [(4A) Notwithstanding anything contained in sub-sections (2) and (3), where a dealer purchases any scheduled goods within the same local area from another dealer having more than one place of business in two different local areas, he shall not be eligible for prefering claim under sub-section
(3) of section 3 unless such dealer furnishes to the assessing authority adeclaration in the prescribed form obtained from the selling dealer.]
(5) Where a dealer brings or causes to be brought goods into a local area and claims exemption by furnishing a declaration as provided in subsection (4) and it is found that the said declaration is false, he shall be liable to pay the tax on such goods in addition to the penalty if any payable under section 28A.
(6) No tax shall be levied under this Act on any goods 4 [specified in the SECOND SCHEDULE] on its entry into a local area for consumption, use or sale therein.
9 [(6A) No tax shall be levied on a defence unit which causes entry of any goods liable to tax under the Act, into a local area for use by it in the manufacture, repair or research and development of defence and defence related goods.]
10 [(7) Every manufacturer who brings or causes to be brought any goods into a local area or every dealer who brings or causes to be brought any goods into the State, the aggregate value of which is not less than one lakh rupees in a year and any other dealer who brings or causes to be brought any goods into a local area, the aggregate value of which is not less than two lakh rupees, shall not be liable to pay tax for that year:]
Provided that every non-resident dealer including his agent or manager, or every occassional dealer shall be liable to pay the tax each year at the rates specified irrespective of the aggregate value of the goods brought or caused to be brought into the local area during the year.
(8) The tax shall be assessed, levied and collected in such manner and in such installments if any, as may be prescribed.
(9) Subject to such rules as may be prescribed the Assessing Authority may assess a dealer for any year as if, the aggregate value of the goods brought or caused to be brought into local area in such year had been received as in the previous year.]
_______________________________
1. Substituted by Act 15 of 1992 w.e.f. 1-5-1992.
2. Substituted by Act 15 of 1992 w.e.f. 1-5-1992.
3. Substituted by Act 15 of 1992 w.e.f. 1-5-1992.
4. Substituted by Act 3 of 1995 w.e.f. 1-5-1992.
4. Substituted by Act 3 of 1995 w.e.f. 1-5-1992.
5. Substituted by Act 8 of 1993 w.e.f. 30-9-1992.
6. Inserted by Act 5 of 2000 w.e.f. 1-4-2000.
7. Substituted by Act 7 of 1997 w.e.f. 1-4-1997.
8. Inserted by Act 4 of 1999 w.e.f. 1-4-1999.
9. Inserted by Act 14 of 1994 w.e.f.1-5-1992.
10. Substituted by Act 6 of 1995w.e.f. 1-4-1995.