Section 3(1) in Karnataka Tax on Entry of Goods Act, 1979
(1)There shall be levied and collected a tax on [entry of any goods specified in the First Schedule] into a local area for consumption, use or sale therein, at such rates not exceeding five percent of the value of the goods as may be specified [retrospectively or prospectively by the State Government by notification and different dates] [Substituted by Act 8 of 1993 w.e.f. 30-9-1992.] and different rates may be specified in respect of different goods or different classes of goods or different local areas.
