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VAT2007-13
NOTIFICATION

No. FD 141 CSL 2007(1) Bangalore, dated: 30.03.2007.
Karnataka Gazette, Extraordinary, 30.03.2007

In exercise of the powers conferred by clause (3) of sub-section (a) of Section 11 of the Karnataka Value Added Tax Act, 2003 (Karnataka Act 32 of 2004), the Government of Karnataka hereby specifies that with effect from the first day of April, 2007, that the input tax shall not be deducted in calculating the net tax payable by a dealer under the said Act in respect of tax paid on purchase of the following goods and subject to such conditions as specified below, namely,-
(1)
Cement used as input in the business relating to cement bricks.
(2)
All goods used as inputs in the business relating to molasses other than molasses used for resale.
(3)
All goods used as inputs in the business relating to denatured anhydrous alcohol other than (i) molasses and, (ii) denatured anhydrous alcohol used for resale.
(4)
All goods used as inputs in the business relating to denatured spirit other than (i)molasses and, (ii)denatured spirit used for resale.
(5)
All goods used as inputs in the business relating to ethyl alcohol other than (i)molasses and, (ii)ethyl alcohol used for resale.
(6)
All goods used as inputs in the business relating to rectified spirit other than (i) molasses and, (ii) rectified spirit used for resale.
 
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