Section 4(1) in Karnataka Tax on Entry of Goods Act, 1979
(1)Every dealer,-(a)who buys or receives goods liable to tax under this Act and who is doing business in a local area and is registered or is liable for registration under section 10 of the Karnataka Sales Tax Act, 1957 (Karnataka Act 25 of 1957) or section 22 of the Karnataka Value Added Tax Act, 2003 (Karnataka Act 32 of 2004) or(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.shall get himself registered under this Act in such manner on payment of such fee and within such period as may be prescribed. The registration shall be renewed from year to year on payment of the prescribed fee until it is cancelled.[Provided that every manufacturer who buys or causes to be brought any goods into a local area or every dealer who brings or causes to be brought any goods into the State, shall get himself registered under this Act, if the aggregate value of such goods brought into a local area or into the State, as the case may be, is not less than one lakh rupees in a year.] [Inserted by Act 6 of 1995 w.e.f. 1-4-1995]["Provided further that the Commissioner may notify the website in which an application shall be made electronically.] [Inserted by Act 15 of 2011 w.e.f. 1.4.2011]
