In exercise of the powers conferred by sub-section (2) of Section 11-A of the Karnataka Tax on Entry of Goods Act, 1979 (Karnataka Act 27 of 1979), read with Section 21 of the Mysore General Clauses Act, 1899 (Mysore Act III of 1899), the Government of Karnataka, being of the opinion that it is necessary so to do, hereby amends the Notification No. FD 29 CET 2006(1), dated 17th January, 2007 published in the Karnataka Gazette, Extraordinary, dated 17th January, 2007, with effect from the First day of April, 2009 as follows, namely.-

In the said Notification, in the Explanation, in clause (b), after the words “fixed assets and includes”, the words “an existing unit undertaking expansion or diversification or modernization and making additional investment of at least fifty per cent of the original investment of such unit and” shall be inserted.