Chapter I Chapter I

Introduction

Short title, extent and commencement.-

1. (1) This Act may be called the Karnataka Value Added Tax Act 2003.
2. (2) It extends to the whole of the State of Karnataka.
3. (3) It shall come into force on such date as the Government may, by notification, appoint and different dates may be appointed for different provisions of the Act.
4. (4) The tax shall be levied on the sale or purchase of goods made after such date as the

Amendment of section 10 Amendment of section 10.-In the Karnataka Value Added Tax Act, 2003 (Karnataka Act

32 of 2004) (hereinafter referred to as the principal Act), in section 10, in sub-section (4), the words

and figures “or Section 30” shall be omitted.