In exercise of the powers conferred by section 14 of the Karnataka Value Added Tax Act, 2003 (Karnataka Act 32 of 2004), read with section 21 of the Karnataka General Clauses Act, 1899 (Karnataka Act III of 1899), and in supercession of the Notification No.FD 141 CSL 07(11), dated 30th March 2007, published in the Karnataka Gazette Extraordinary, dated 30th March 2007, the Government of Karnataka hereby notifies 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 two percent, with effect from the first day of April, 2008.