Section 54(3)(b) in The Karnataka Value Added Tax Act, 2003

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State of Karnataka - Subsection

Section 54(3)(b) in The Karnataka Value Added Tax Act, 2003

(b)Where the goods carried by a vehicle are, after their entry into the State, or after commencement of movement, as the case may be, transported outside the State by any other vehicle or conveyance, the onus of proving that the goods have actually moved out of the State shall be on the owner of the vehicle who originally brought the goods into the State.

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State of Karnataka - Subsection

Section 54(3)(b) in The Karnataka Value Added Tax Act, 2003