Notification on Entry Tax

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ET2007-05

NOTIFICATION

FD 13 CET 2007, Bangalore, dated 30.8.2007

Whereas the draftof the following rules further to amend the Karnataka Tax of Entry of GoodsRules, 1979 was published as required by section 30 of the Karnataka Tax onEntry of Goods Act, 1979 (KarnatakaAct 27 of 1979) in notification NO. FD 13 CET 2007, dated 22^ndMay, 2007, in Part IV-A of theKarnataka Gazette (Extraordinary), No. 713, dated 22^nd May,2007inviting objections or suggestions from all the persons likely to beaffected thereby and notice was given that the said draft will be taken intoconsideration after fifteen days from the date of publication I the OfficialGazette.

And whereas thesaid Gazette was made available to the public on 22^nd May, 2007.

And, whereas no objectionsand suggestions have been received on the said draft.

Now, therefore inexercise of the powers conferred by section 30 of the Karnataka Tax on Entryof Goods Act, 1979 (Karnataka Act 27 of 1979), the Government of Karnatakahereby makes the following rules, nakely:-

RULES
1.	Titleand commencement.-
	(1)	These rules maybe called the Karnataka Tax on Entry of Goods (Amendment) Rules, 2007.
	(2)	They shall bedeemed to have come into force from the First day of April 2007.
2.	Amendmentof Rule 9-A.-
	In the KarnatakaTax on Entry of Goods Rules, 1979 (hereinafter referred to as the saidrules), in Rule 9-A, for sub-rule (4), the following shall be substituted,namely.-
	"(4) Indetermining the value of goods liable to tax, the value of goods returnedfrom outside the State, which were sent outside the State by way of sale inthe course of inter-State, trade and commerce or otherwise than by way ofsale, within a period of six months from the date of their delivery to thepurchaser of the consignee, shall be deducted subject to the conditionsthat the accounts show the date on which the goods were delivered andreturned and also the amount refunded to the purchaser in respect of suchgoods returned."
3.	Amendmentof Rule 100.-
	In Rule 100 ofthe said rules, in clause (c), after the words "chartered accountant", thewords "or a cost accountant" shall be inserted.