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 notifies the Kerosene Oil sold through public distribution system by a dealer for the purpose of the said clause with immediate effect, subject to the condition that the deduction of the tax paid on purchase of goods used in such sale shall be restricted to the extent of output tax payable on such sale.