Section 4BB in Karnataka Tax on Entry of Goods Act, 1979
4BB. Reduction of tax liability.
(1)Where a person liable to pay tax under this Act becomes liable to pay tax under the Karnataka Sales Tax Act, 1957 or the Karnataka Value Added Tax Act, 2003 on the sale or purchase of such motor vehicles, then his liability under the Karnataka Sales Tax Act, 1957 or the Karnataka Value Added Tax Act, 2003 shall be reduced to the extent of the tax paid under this Act on such motor vehicle.(2)Where the liability to pay tax under this Act is in respect of motor vehicle subjected to tax under the Karnataka Sales Tax Act, 1957, then, the tax payable under this Act shall be reduced by an amount of tax already paid under the Karnataka Sales Tax Act, 1957 on such motor vehicle subject to production of proof.(3)The amount of tax leviable under this Act shall, subject to such conditions as may be prescribed, be reduced to the extent of the amount of tax paid, if any, under the law relating to General Sales Tax or Central Sales Tax as may be in force in any other State or Union Territory by an importer who not being a dealer in motor vehicles had purchased the motor vehicle for his own use [x x x] [Omitted by Act 5 of 2006 w.e.f. 1.10.1980]]
