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[Cites 0, Cited by 0] [Section 2(1)] [Section 2] [Entire Act]

State of Karnataka - Subsection

Section 2(1)(b) in Karnataka Special Tax on Entry of Certain Goods Act, 2004

(b)"Assessing authority" means-
(i)in the case of an importer, who is a dealer, the authority as specified under the Karnataka Sales Tax Act;
(ii)in the case of an importer, other than a dealer, the officer-in charge of the check post, established under the Karnataka Sales Tax Act through which the notified goods are brought into the State or the Officer who intercepts the goods vehicles while transporting the notified goods if it is intercepted in places other than Check Post, or the Assistant Commissioner of Commercial Tax appointed under the Karnataka Sales Tax Act having jurisdiction over the area, in which such importer ordinarily resides;