Section 3(4) in Karnataka Tax on Entry of Goods Act, 1979
(4)[ The provisons of sub-sections (3) shall not apply unless the dealer preferring claim under the said sub-section furnishes to the assessing authority declaration in the prescribed from [issued] [Substituted by Act 7 of 1997 w.e.f.1-4-1997] by the dealer who is liable to pay tax on such goods under this Act or the stockist who is liable to pay tax on such goods under the Karnataka Tax on Luxuries Act, 1979 (Karnataka Act 22 of 1979), as the case may be.] [Substituted by Act 7 of 1997 w.e.f.1-4-1997]
