Section 3(7) in Karnataka Tax on Entry of Goods Act, 1979
(7)[ Every manufacturer who brings or causes to be brought any goods into a local area or every dealer who brings or causes to be brought any goods into the State, the aggregate value of which is not less than one lakh rupees in a year and any other dealer who brings or causes to be brought any goods into a local area, the aggregate value of which is not less than [five lakh rupees] [Substituted by Act 6 of 1995 w.e.f. 1.4.1995], shall not be liable to pay tax for that year:]Provided that every non-resident dealer including his agent or manager, or every occasional dealer shall be liable to pay the tax each year at the rates specified irrespective of the aggregate value of the goods brought or caused to be brought into the local area during the year.
