Section 4BB(3) in Karnataka Tax on Entry of Goods Act, 1979
(3)The amount of tax leviable under this Act shall, subject to such conditions as may be prescribed, be reduced to the extent of the amount of tax paid, if any, under the law relating to General Sales Tax or Central Sales Tax as may be in force in any other State or Union Territory by an importer who not being a dealer in motor vehicles had purchased the motor vehicle for his own use [x x x] [Omitted by Act 5 of 2006 w.e.f. 1.10.1980]]
