Section 3(6A) in Karnataka Tax on Entry of Goods Act, 1979
(6A)[ No tax shall be levied on a defence unit which causes entry of any goods liable to tax under the Act, into a local area for use by it in the manufacture, repair or research and development of defence and defence related goods.] [Inserted by Act 14 of 1994 w.e.f. 1-5-1992]
