Section 3(3) in Karnataka Tax on Entry of Goods Act, 1979
(3)[ Notwithstanding anything contained in sub-section (1) or subsection (2), no tax shall be levied on and collected from a dealer who brings or causes to be brought into a local area any goods,-(i)in respect of which tax has been paid or has become payable in any other local area under sub-section (1), or(ii)[other than Gutkha] in respect of which tax has been paid or has become payable under section 4-B of the Karnataka Tax on Luxuries Act, 1979 (Karnataka Act 22 of 1979)].
