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No. FD 115 CSL 2007(11) Bangalore, dated: 30.03.2007.
Karnataka Gazette, Extraordinary, 30.03.2007

In exercise of the powers conferred by Section 14 of the Karnataka Value Added Tax Act, 2003 (Karnataka Act 32 of 2004), the Government of Karnataka hereby specifies with effect from the first day of April, 2007, that deduction of input tax shall be allowed on purchase of goods, specified in clauses (5) and (6) of sub-section (a) of Section 11 to the extent of the input tax charged at a rate higher than three per cent.
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