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State of Karnataka - Section
Section 21 in Karnataka Tax on Luxuries Act, 1979
21. Power to remove difficulties.
- If any difficulty arises in giving effect to the provisions of this Act, the State Government may, by notification, make such provisions as may appear to it to be necessary or expedient for removing the difficulty.[Schedule [Serial No. 1 and 2 Inserted by Act 7 of 1997 w.e.f. 1.4.1997][See section 2 (6A) ]| SI. No. | Description of Luxuries | Rate of Tax |
| 1 | 2 | 3 |
| 1 | Cigarettes | 4 per cent |
| 2 | Tobacco products other than cigarettes,including cigars, churuts, zarda, <SPAN class=amd2><ATITLE ="Omitted by Act 2 of 2001 w.e.f.3.1.2001">[xxx]</span></a> , quimam etc., but | |
| excluding beedies and snuff | 4 per cent]</span></a> | |
| 3 | 3 [xxx] | <SPAN class=amd2><A TITLE ="Omittedby Act 2 of 2001 w.e.f. 3.1.2001">[++]</span></a> |
| <SPAN class=amd2><A TITLE ="SerialNo. 4 and 5 Inserted by Act 5 of 2001 w.e.f. 22.1.2001">[4 | Silk Fabrcis | 2 per cent]</span></a> |
| <SPAN class=amd2><A TITLE ="Substitutedby Act 5 of 2002 w.e.f. 1.4.2001">[5 | Electronic goods imported from outside thecountry, namely | |
| (i) | Television sets | |
| (ii) | Telephones of every description including cellular phones | |
| (iii) | Audio and Video cassette/discs/players and recorders | |
| (iv) | Photographic and Video cameras | |
| (v) | Music and Home Theatre systems; speakers | |
| (vi) | Electronic toys and games | |
| (vii) | Electronic clocks, time pieces and watches | |
| (viii) | Electronic Calculators | |
| (ix) | Digital Diaries | |
| (x) | Musical instruments | Twelve per cent]</span></a> |