Section 18A(3)(a) in Karnataka Tax on Entry of Goods Act, 1979
(a)shall not be less than the amount of tax leviable but shall not exceed one and half of the amount of tax leviable in respect of the goods under transport in contravention of clause (e) of sub-section (2) of Section 28-A of the Sales Tax Act, or clause (d) of sub-section (2) of section 53 of the Value Added Tax Act if a dealer registered under this Act accepts that he is the consignor or consignee of the goods,