Section 18A(1) in Karnataka Tax on Entry of Goods Act, 1979
(1)With a view to prevent or check evasion of tax under this Act, check posts or barriers or both, as the case may be established or erected under the provisions of the Karnataka Sales Tax Act, 1957 (Karnataka Act 25 of 1957) (hereinafter referred to as the "Sales Tax Act") [or the Karnataka Value Added Tax Act, 2004 (Karnataka Act 32 of 2003) (hereinafter referred to as the "Value Added Tax Act")] shall be recognised for the purposes of this Act.
