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TypeBare Act JurisdictionKarnataka Government

Value Added Tax Act, 2003 Section 3

Levy of Tax

~1 min read
https://sooperkanoon.com/act/58863

Bare act section · Research

About this section

Value Added Tax Act, 2003 Section 3 is part of Value Added Tax Act, 2003 - Levy of Tax. Read the section text below and explore Indian court judgments that cite it.

Research copy - verify against official government publications before filing or court use.

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Section Text

(1) The tax shall be levied on every sale of goods in the State by a registered dealer or a dealer liable to be registered, in accordance with the provisions of this Act.

(2) The tax shall also be levied, and paid by every registered dealer or a dealer liable to be registered, on the sale of taxable goods to him, for use in the course of his business, by a person who is not registered under this Act.

Frequently asked questions

What does Value Added Tax Act, 2003 Section 3 provide?

Section Section 3 of the Value Added Tax Act, 2003 (Levy of Tax) is reproduced on this page as part of the Value Added Tax Act, 2003. Lawyers and researchers use it to read the statutory wording before checking how courts have applied this section in reported judgments.

How do I find judgments on Value Added Tax Act, 2003 Section 3?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Value Added Tax Act, 2003 Section 3. Advanced act search can narrow results by court, year, or additional act filters.

Is the section text on SooperKanoon official?

SooperKanoon hosts bare act text for research and quick reference. For filings or compliance in Karnataka, confirm the wording against the official state gazette or authorized publication.

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