Section 4B(3) in Karnataka Tax on Luxuries Act, 1979
(3)Notwithstanding anything contained in sub-section (1), but subject to the production of proof as may be prescribed, no tax shall be leviable on the value of stock of luxuries,-(i)dispatched to places outside the State ;(ia)[ on which tax under the Karnataka Sales Tax Act, 1957 (Karnataka Act 25 of 1957) has been paid or has become payable.] [Inserted by Act 2 of 2001 w.e.f. 23.1.2001](ii)on which tax under this Act has been paid or has become payable; and(iii)[ other than relating to gutka on which tax under the Karnataka Tax on Entry of Goods Act, 1979 (Karnataka Act 27 of 1979) has been levied or has become leviable] [Inserted by Act 5 of 2002 w.e.f. 1.4.2001]
