Section 12C(3) in Karnataka Tax on Entry of Goods Act, 1979
(3)[ Notwithstanding any clarification or any ruling given by the 'Authority for Clarification and Advance Rulings' under sub-section (1) pertaining to any particular goods, the rate of tax payable in respect of such goods by the applicant shall be at such rate as may be clarified by the Commissioner under sub-section (7) of section 12, from the date of its publication in the official Gazette.] [Inserted by Act 53 of 2013 w.e.f. 1.8.2013]
