In exercise of the powers under sub-section (1) of Section 18-A of the Karnataka Value Added Tax Act, 2003, it is specified with effect from the 1st day of August, 2008, that a dealer registered under the said Act purchasing iron and steel, hardware, timber, plywood, veneers, particle board, laminated sheets, panel boards and similar articles of wood for use in the execution of civil work contracts, from another dealer registered under the said Act, shall deduct tax at source as specified under the said Section.