Section 4BB(1) in Karnataka Tax on Entry of Goods Act, 1979
(1)Where a person liable to pay tax under this Act becomes liable to pay tax under the Karnataka Sales Tax Act, 1957 or the Karnataka Value Added Tax Act, 2003 on the sale or purchase of such motor vehicles, then his liability under the Karnataka Sales Tax Act, 1957 or the Karnataka Value Added Tax Act, 2003 shall be reduced to the extent of the tax paid under this Act on such motor vehicle.