Section 4(4) in Karnataka Tax on Entry of Goods Act, 1979
(4)Nothing contained in this section shall apply to any State Government or the Central Government.][Chapter IIA] [Chapter IIA Sections 4A to 4E inserted by Act 45 of 1994 w.e.f. 1-4-1995] 4A. Definitions.- In this Chapter, unless the context otherwise requires,-(a)"accessories" means air-conditioners, music system and any other articles fitted to a motor vehicle and which are not included in the original invoices ;(b)"entry of motor vehicle into a local area from outside the State" with all its grammatical variations and cognate expressions, means entry of motor vehicle into a local area from any place outside the State for use or sale therein;(c)"importer" means a person who brings a motor into a local area from any place outside the State for use or sale therein and who owns the vehicle at the time of its entry into a local area;(d)"motor vehicle" means a motor vehicle as defined in clause (28) of section 2 of the Motor Vehicles Act, 1988 ;(e)"person" includes any company or association or body of individuals whether incorporated or not and also a Hindu Undivided family, a firm, a society, a club, an individual, the Central Government or the Government of any other State, Union Territory, or a local Authority ;(f)"purchase value" means the value of motor vehicle as ascertained from the invoice and includes the value of accessories fitted to the vehicle, insurance, excise duty, countervailing duties, sales tax, transport fee, freight charges and all other charges incidently levied on the purchase of a motor vehicle :Provided that, where purchase value of a motor vehicle is not ascertainable on account of non-availability or non-production of invoice or when the invoice produced is proved to be false or if the motor vehicle is acquired or obtained otherwise than by way of purchase, then the purchase value shall be at the value or price of being sold in open market ;(g)"State" means the State of Karnataka.
