Section 3A(1) in Karnataka Tax on Entry of Goods Act, 1979
(1)A person who is not a registered dealer shall not collect any amount by way of tax or purporting to be by way of tax under this Act, nor shall a registered dealer collect any amount by way of tax or purporting to be by way of tax at a rate or rates exceeding the rate or rates specified in a notification issued under[section 3 [x x x]].
