Section 4(1) in Karnataka Special Tax on Entry of Certain Goods Act, 2004
(1)Where an importer of any notified goods liable to pay tax under this Act, being a dealer in notified goods becomes liable to pay tax under the Karnataka Sales Tax Act, by virtue of sale of such notified goods, then his liability under the Karnataka Sales Tax Act, shall be reduced to the extent of tax paid under this Act or if the tax paid under this Act is in excess of the amount paid under Karnataka Sales Tax Act, such excess tax paid shall be refunded as may be prescribed.
