Whereas, the draft to the following rules further to amend the Karnataka Value Added Tax Rules, 2005 was published as required by sub-section (1) of Section 88 of the Karnataka Value Added Tax Act, 2003 (Karnataka Act 32 of 2004), in Notification No. FD 265 CSL 2008, dated 12-2-2009 published in Part IV-A of the Karnataka Gazette, Extraordinary No. 68, dated 12th February, 2009, inviting objections and suggestions from all the persons likely to be affected thereby and notice was given that the said draft will be taken into consideration after thirty days from the date of its publication in the Official Gazette.

And whereas, the said Gazette was made available to the public on 12th February, 2009.

And whereas, no objections or suggestions have been received in respect of the said draft rules by the Government. Now, therefore, in exercise of the powers conferred by Section 88 of the Karnataka Value Added Tax Act, 2003 (Karnataka Act 32 of 2004), the Government of Karnataka hereby makes the following rules further to amend the Karnataka Value Added Tax Rules, 2005 namely.-