Section 4(1)(b) in Karnataka Tax on Entry of Goods Act, 1979
(b)who brings or causes to be brought such goods into a local area or takes delivery or is entitled to take delivery of such goods, the aggregate value of which is not less than [five lakh rupees] [Substituted by Act 27 of 2013 w.e.f. 1.4.2013] rupees in a year.