Amendment status not verified — confirm the current text below against the official source.
These additional resource mobilization measures are expected to yield a revenue of about Rupees three hundred crores for the current financial year. These measures are interim and would be dismantled on introduction of Value Added Tax. As the matter was urgent and the Karnataka Legislative Council was not in Session the Karnataka Sales Tax (Amendment) Ordinance, 2003 was promulgated. Hence, the Bill. [L.A. Bill No. 18 of 2003] [Entry 54 of List-II of Seventh Schedule to the Constitution of India] LXXVIII 1957: KAR. ACT 25] Sales Tax 265 Amending Act 2 OF 2004.- To give effect to the proposals made in the Budget Speech of 2003-04, it is considered necessary to amend the Karnataka Sales Tax Act, 1957, the Karnataka Stamp Act, 1957 and the Karnataka Motor Vehicles Taxation Act, 1957. Hence the Bill. [L.A. BILL No. 7 OF 2004] (Entries 54, 57 and 63 of List II of the Seventh Schedule to the Constitution of India) LXXIX Amending Act 3 of 2004.- The Hon'ble High Court of Karnataka in S.T.R.P. numbers 46 to 57/2003 has held that tax cannot be levied on civil works like asphalting and repairing of roads under the existing provisions of the Karnataka Sales Tax Act, 1957. However, taxes have been levied and collected on such civil works from 1st April 1986 relying on the existing entries. In view of the decision of the Hon'ble High Court, it is considered necessary to incorporate an enabling provision to levy such tax by amending the Karnataka Sales Tax Act, 1957 with retrospective effect. Similarly, the Hon'ble High Court of Karnataka in W. P. Nos. 8607- 8608/2003 has held that the tax cannot be levied on works contract of processing and supplying of photographs, photo prints and photo negatives under the existing provisions of the Karnataka Sales Tax Act, 1957. The Hon'ble High court has held that though the State Legislature has the power to levy tax on such works contracts, in view of the relevant entry having been struck down by the Hon'ble Supreme Court, in September 1999, tax cannot be levied and collected on such works contracts till the relevant entry is re-introduced in the Karnataka Sales Tax Act, 1957. Taxes have been levied and collected on such works contracts from 1st July 1989. In view of the decision of the Hon'ble Supreme Court and the High Court, it is considered necessary to amend the Karnataka Sales Tax Act, 1957 with retrospective effect. It is also considered necessary that there should be a provision under the Karnataka Sales Tax Act, 1957 to constitute a Settlement Commission to reduce long pending disputes and recover tax arrears expeditiously. The rate of sales tax being levied at present on Camphor is 5%. Whereas the Empowered Committee of State Finance Ministers has appealed to all the States / UTs to adopt the floor rates on all items. Hence, the rate of sales tax on Camphor is being increased to the floor rate of 8% by amending the Karnataka Sales Tax Act, 1957. It is also considered necessary to amend the Karnataka Tax on Luxuries Act, 1979, to give tax relief to clubs situated within areas outside municipal corporations and to give tax relief to senior citizens and members of a youth club registered or recognised by the Department of Youth Services. Sales Tax [1957: KAR. ACT 25 266 It is also considered necessary to omit the provisions under the Karnataka Entertainments Tax Act, 1958 relating to collection of service charges by the owners of theatres. Hence the Bill. [L.A. BILL No. 6 OF 2004] (Entries 54 and 62 of List II of the Seventh Schedule to the Constitution of India) LXXX Amending Act 26 of 2004.- To give effect to the proposals made in the Budget Speech, it is considered necessary to amend the Mysore Betting Tax Act, 1932(Mysore Act IX of 1932), the Karnataka Sales Tax Act, 1957(Karnataka Act 25 of 1957), the Karnataka Entertainments Tax Act, 1958(Karnataka Act 30 of 1958), the Karnataka Tax on Professions, Trades, Callings and Employments Act, 1976(Karnataka Act 35 of 1976), the Karnataka Tax on Luxuries Act, 1979) and the Karnataka Tax on Entry of Goods Act, 1979(Karnataka Act 27 of 1979). Opportunity is also taken to rationalize certain provisions of the said Acts and also to codify and make certain consequential amendments to implement reliefs already announced. Hence the Bill. [ L.A. BILL No. 18 OF 2004 ] (Entries 52, 54, 62, 60 of list II of Seventh Schedule to the Constitution of India) LXXXI Amending Act 11 of 2005.- To give effect to the proposals made in the Budget Speech, it is considered necessary to amend the Mysore Betting Tax Act, 1932 (Mysore Act IX of 1932), the Karnataka Sales Tax Act, 1957(Karnataka Act 25 of 1957), the Karnataka Entertainments Tax Act, 1958(Karnataka Act 30 of 1958), the Karnataka Tax on Professions, Trades, Callings and Employments Act, 1976(Karnataka Act 35 of 1976), the Karnataka Tax on Entry of Goods Act, 1979(Karnataka Act 27 of 1979), the Karnataka Tax on Lotteries Act, 2004 (Karnataka Act 3 of 2004), the Karnataka Special Tax on Entry of Certain Goods Act, 2004 (Karnataka Act 29 of 2004) and the Karnataka Value Added Tax Act, 2003 (Karnataka Act 32 of 2004). Opportunity is also taken to rationalize certain provisions of the said Acts. Hence the Bill. (LA Bill No.12 of 2005) 1957: KAR. ACT 25] Sales Tax 267 LXXXII Amending Act 5 of 2006.- It is considered necessary to amend the Karnataka Agriculture Income Tax Act, 1957, the Karnataka Sales Tax Act, 1957, the Karnataka Entertainments Tax Act, 1958, the Karnataka Tax on Professions Trades, Callings and Employments Act, 1976, the Karnataka Tax on Luxuries Act, 1979 and the Karnataka Tax on Entry of Goods Act, 1979 to give effect to the proposal made in the Budget and matters connected therewith. Certain consequential and incidental amendments are also made. Hence the Bill. [ L.A. Bill No. 6 of 2006 ] LXXXIII Amending Act 5 of 2007.- It is considered necessary to amend the Karnataka Entertainments Tax Act, 1958, the Karnataka Tax on Professions, Trades, Callings and Employments Act, 1976 and the Karnataka Tax on Luxuries Act, 1979 to give effect to the proposals made in the Budget and matters connected therewith and also to amend the Karnataka Sales Tax Act, 1957 to provide for a provision for empowering the State Government to withdraw any notification issued under section 8-A either prospectively or retrospectively to give effect to the decision taken by the State Government with regard to discontinuance of sales tax based incentives to industries as a part of national consensus to bring in reforms in State taxes. Certain consequential and incidental amendments are also made. Hence the Bill. [L.A.Bill No. 22 of 2007] [Entry 54, 60 and 62 of List II of the Seventh Schedule to the Constitution of India.] LXXXIV Amending Act 6 of 2008.- It is considered necessary to amend the Karnataka Sales Tax Act, 1957, the Karnataka Entertainments Tax Act, 1958, the Karnataka Tax on Professions, Trades, Callings and Employments Act, 1976 and the Karnataka Tax on Luxuries Act, 1979 to give effect to the proposals made in the Budget and matters connected therewith or incidental thereto. Opportunity is also taken to rationalise taxation and make certain consequential amendments also. Hence the Bill. [L.A.Bill No. 3 of 2008] Sales Tax [1957: KAR. ACT 25 268 [Entry 54 of List II of the Seventh Schedule to the Constitution of India.] LXXXV Amending Act 5 of 2010.- It is considered necessary to amend the Karnataka Sales Tax Act, 1957, the Karnataka Entertainments Tax Act, 1958, the Karnataka Tax on Professions, Trades, Callings and Employments Act, 1976, the Karnataka Tax on Luxuries Act, 1979 and the Karnataka Tax on Entry of Goods Act, 1979 to give effect to the proposals made in the Budget and matters connected therewith and specifically to, (i) amend the Karnataka Sales Tax Act, 1957 to provide for levy of tax on supply of goods by an association or a body of persons like clubs, registered or unregistered, to its members retrospectively from second day of February, 1983 from which day by the forty-sixth amendment to the Constitution of India, the State Legislature was empowered to levy tax on such transactions so as to remove doubts raised in this regard because of the judgment of the Hon’ble High Court of Karnataka in the case of Century Club and Others versus The State of Mysore and another, declaring the provisions made in the Karnataka Sales Tax Act, 1957 before such constitutional amendment for levy of tax on such transactions as void and inoperative. (ii) provide for collection of entry tax in advance under the Karnataka Tax on Entry of Goods Act, 1979 at the point of sugar factories selling sugar to dealers who subsequently cause entry of such sugar into any local area in the State. Certain consequential and incidental amendments are also made. Hence the Bill. [L.A.Bill No. 9 of 2010, File No.DPAL 12 Shasana 2010] [Entry 52,54, 60 and 62 of List II of the Seventh Schedule to the Constitution of India.] LXXXI Amending Act 53 of 2013.- It is considered necessary to amend the Karnataka Sales Tax Act, 1957, the Karnataka Entertainments Tax Act, 1958, the Karnataka Tax on Professions, Trades, Callings and Employments Act, 1976 and the Karnataka Tax on Entry of Goods Act, 1979 to give effect to the proposals made in the Budget and matters connected therewith particularly to specify that any clarification issued by the Commissioner of Commercial Taxes under the Karnataka Sales Tax Act, 1957 or the Karnataka Tax on Entry of Goods Act, 1979 overrides the clarification of the Authority for Clarification and Advance Rulings. Certain consequential and incidental amendments are also made. 1957: KAR. ACT 25] Sales Tax 269 Hence the Bill. [L.A. Bill No. 07 of 2013, File No. Samvyashae 36 Shasana 2013] [Entries 52, 54, 60 and 62 of List II of the Seventh Schedule to the Constitution of India.] LXXXVII Act 28 of 2017.- Tax on petrol, high speed diesel, aviation turbine fuel, crude oil and natural gas shall be levied from a date that the GST Council may decide. Till then and even after that, States will be empowered to levy tax on sale of these products. Hence, it is considered to amend the Karnataka Sales Tax Act, 1957 (Karnataka Act 25 of 1957). Hence, the Bill. [L.A. Bill No. 20 of 2017, File No. Samvyashae 29 Shasana 2017] [entry 54 of List II of the Seventh Schedule to the Constitution of India.] * * * * Sales Tax [1957: KAR. ACT 25 270 1[KARNATAKA]1 ACT No. 25 OF 1957. (First published in the 1[Karnataka Gazette]1 on the Thirtieth day of September, 1957.) THE 1[KARNATAKA]1 SALES TAX ACT, 1957. (Received the assent of the President on the Twenty-ninth day of September, 1957.) (As amended by Karnataka Acts 9, 31 and 32 of 1958; 11, 12, 28 and 29 of 1961; 26 and 30 of 1962; 9 and 29 of 1964; 3 and 7 of 1966; 16 of 1967; 17, 27 and 31 of 1969; 9 and 15 of 1970; President's Act 18 of 1971; Karnataka Acts 5 and 7 of 1972; 4 and 7 of 1973; 14 of 1974; 5, 16 and 30 of 1975; 16, 17, 34 and 78 of 1976; 17 of 1977; 18 of 1978; 21 of 1979; 14 of 1980; 7 of 1981; 13 of 1982; 3, 10 and 23 of 1983; 8 of 1984; 27 of 1985; 9 and 36 of 1986; 14 and 30 of 1987; 15 of 1988; 8 & 16 of 1989; 8 of 1990; 15 of 1991; 4 of 1992; 5 of 1993; 11 of 1993; 13 of 1994; 18 of 1994; 6 of 1995; 1 of 1996, 5 of 1996; 15 of 1996; 7 of 1997; 18 of 1997; 3 of 1998; 20 of 1998; 4 of 1999; 18 of 1999; 5 of 2000; 9 of 2000; 21 of 2000, 25 of 2000, 5 of 2001, 5 of 2002, 7 of 2003, 13 of 2003, 30 of 2003, 2 of 2004, 3 of 2004, 26 of 2004, 11 of 2005, 5 of 2006, 5 of 2007, 6 of 2008, 5 of 2010, 53 of 2013 and 28 of 2017.) An Act to consolidate and amend the laws relating to the levy of tax on the purchase or sale of goods. Whereas it is expedient to consolidate and amend the laws relating to the levy of tax on the purchase or sale of goods in the 1[State of Karnataka]1; Be it enacted by the 1[Karnataka State]1 Legislature in the Eighth Year of the Republic of India as follows:— CHAPTER I preliminary