CourtMesh

Section 5: Amendment of Second Schedule

The Karnataka Sales Tax (Amendment) Ordinance, 2003.State Ordinance of Karnataka · No. 25 of 1957

In the Second Schedule to the principal Act,

(i) in Part ‘A’,

(a) in the entries relating to serial number 1, in column 3, for the words “Fifteen per cent”, the words “Sixteen per cent” shall be substituted.

(b) in the entries relating to serial number 2, in column 3, for the words “Fifteen per cent”, the words “Sixteen per cent” shall be substituted.

(c) in serial number 5,

(i) in the entries relating to item (ii), in column 3, for the words “Twelve per cent”, the words “Thirteen per cent” shall be substituted.

(ii) in the entries relating to item (iii), in column 3, for the words “Twelve per cent”, the words “Thirteen per cent” shall be substituted.

(iii) in the entries relating to item (iv), in column 3, for the words “Twelve per cent”, the words “Thirteen per cent” shall be substituted.

(iv) in the entries relating to item (v), in column 3, for the words “Twelve per cent”, the words “Thirteen per cent” shall be substituted.

(v) in the entries relating to item (vi), in column 3, for the words “Twelve per cent”, the words “Thirteen per cent” shall be substituted.

(vi) in the entries relating to item (vii), in column 3, for the words “Twelve per cent”, the words “Thirteen per cent” shall be substituted.

565

(e) in the entries relating to serial number 5-A, in column 3, for the words “Four per cent”, the words “Five per cent” shall be substituted.

(f) in the entries relating to serial number 7, in column 3, for the words “Twelve per cent”, the words “Thirteen per cent” shall be substituted.

(ii) in Part ‘B’,

(a) in the entries relating to serial number 2, in column 3, for the words “Fifteen per cent”, the words “Sixteen per cent” shall be substituted.

(b) in the entries relating to serial number 4, in column 3, for the words “Twelve per cent”, the words “Thirteen per cent” shall be substituted.

(c) in serial number 8,

(i) in the entries relating to item (i), in column 3, for the words “Twelve per cent”, the words “Thirteen per cent” shall be substituted.

(ii) in the entries relating to item (iii), in column 3, for the words “Twelve per cent”, the words “Thirteen per cent” shall be substituted.

(d) in serial number 9, in column 3, for the words “Four percent”, the words “Five per cent” shall be substituted.

(e) in serial number 10, in the entries relating to item (ii), in column 3, for the words “Twelve per cent”, the words “Thirteen per cent” shall be substituted.

(f) in the entries relating to serial number 12, in column 3, for the words “Twelve per cent”, the words “Thirteen per cent” shall be substituted.

(iii) in Part ‘C’,

(a) in the entries relating to serial number 1, in column 3, for the words “Four per cent”, the words “Five per cent” shall be substituted.

566

(b) in serial number 4, in the entries relating to item (ii), in column 3, for the words “Four per cent”, the words “Five per cent” shall be substituted.

(c)in the entries relating to serial number 5,

(i)in item (i), in column 3, for the words “Fifteen per cent”, the words “Sixteen per cent” shall be substituted.

(ii) in item (ii), in sub-item (a)in column 3, for the words “Twelve per cent”, the words “Thirteen per cent” shall be substituted.

(iii) in item (ii), in sub-item (b)in column 3, for the words “Twelve per cent”, the words “Thirteen per cent” shall be substituted.

(iii) in item (ii), in sub-item (c)in column 3, for the words “Twelve per cent”, the words “Thirteen per cent” shall be substituted.

(iv) in item (ii), in sub-item (d)in column 3, for the words “Twelve per cent”, the words “Thirteen per cent” shall be substituted.

(v)in item (iii), in column 3, for the words “Twelve per cent”, the words “Thirteen per cent” shall be substituted.

(d) in serial number 7, in the entries relating to item (ii), in column 3, for the words “Twelve per cent”, the words “Thirteen per cent” shall be substituted.

(e) in the entries relating to serial number 8-A, in column 3, for the words “Twelve per cent”, the words “Thirteen per cent” shall be substituted.

(f) in the entries relating to serial number 9, in column 3, for the words “Fifteen per cent”, the words “Sixteen per cent” shall be substituted.

(g) in the entries relating to serial number 13, in column 3, for the words “Twelve per cent”, the words “Thirteen per cent” shall be substituted.

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(h) in the entries relating to serial number 14, in column 3, for the words “Fifteen per cent”, the words “Sixteen per cent” shall be substituted.

(i) in the entries relating to serial number 15, in column 3, for the words “Fifteen per cent”, the words “Sixteen per cent” shall be substituted.

(j) in the entries relating to serial number 15-A, in column 3, for the words “Twelve per cent”, the words “Thirteen per cent” shall be substituted.

(k) in the entries relating to serial number 16, in column 3, for the words “Fifteen per cent”, the words “Sixteen per cent” shall be substituted.

(l) in serial number 18, in the entries relating to item

(iii), in column 3, for the words “Fifteen per cent”, the words “Sixteen per cent” shall be substituted.

(m) in the entries relating to serial number 19,

(i) in item (i), in column 3, for the words “Four per cent”, the words “Five per cent” shall be substituted.

(ii) in item (ii), in column 3, for the words “Twelve per cent”, the words “Thirteen per cent” shall be substituted.

(n) in serial number 20,

(i) in the entries relating to item (i), in column 3, for the words “Four per cent”, the words “Five per cent” shall be substituted.

(ii) in the entries relating to item (ii), in column 3, for the words “Four per cent”, the words “Five per cent” shall be substituted.

(iii) in the entries relating to item (iii), in column 3, for the words “Four per cent”, the words “Five per cent” shall be substituted.

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(iv) in the entries relating to item (iv), in column 3, for the words “Four per cent”, the words “Five per cent” shall be substituted.

(v) in the entries relating to item (v), in column 3, for the words “Four per cent”, the words “Five per cent” shall be substituted.

(o) in serial number 21,

(i) in the entries relating to item (i), in column 3, for the words “Fifteen per cent”, the words “Sixteen per cent” shall be substituted.

(ii) in the entries relating to item (ii), in column 3, for the words “Fifteen per cent”, the words “Sixteen per cent” shall be substituted.

(p) in serial number 23,

(i) in the entries relating to item (i), in column 3, for the words “Twelve per cent”, the words “Thirteen per cent” shall be substituted.

(ii) in the entries relating to item (iv), in column 3, for the words “Twelve per cent”, the words “Thirteen per cent” shall be substituted.

(q) in the entries relating to serial number 25, in column 3, for the words “Four per cent”, the words “Five per cent” shall be substituted.

(r) in the entries relating to serial number 25-A, in column 3, for the words “Four per cent”, the words “Five per cent” shall be substituted.

(s) in the entries relating to serial number 25-B, in column 3, for the words “Four per cent”, the words “Five per cent” shall be substituted.

(t) in serial number 26, 569

(i) in the entries relating to item (i), in column 3, for the words “Fifteen per cent”, the words “Sixteen per cent” shall be substituted.

(ii) in the entries relating to item (ii), in column 3, for the words “Fifteen per cent”, the words “Sixteen per cent” shall be substituted.

(iv) in Part ‘D’,

(a) in serial number 1, in Column (3) for the words “Twelve per cent ”, the words “ Thirteen per cent ” shall be substituted.

(b) in serial number 2, in Column (3) for the words “Twelve per cent ”, the words “Thirteen per cent ” shall be substituted.

(c) in serial number 3, in Column (3) for the words “Twelve per cent ”, the words “ Thirteen per cent ” shall be substituted

(d) in serial number 4, in Column (3) for the words “ Fifteen per cent ”, the words “ Sixteen per cent ” shall be substituted.

(e) in serial number 6, in Column (3) for the words “Twelve per cent ”, the words “ Thirteen per cent ” shall be substituted.

(v) in Part ‘E’,

(a) in serial number 1,

(i) in the entries relating to item (i), in column 3, for the words “Four per cent”, the words “Five per cent” shall be substituted.

(ii) in the entries relating to item (ii), in column 3, for the words “Four per cent”, the words “Five per cent” shall be substituted.

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(iii) in the entries relating to item (iii), in column 3, for the words “Four per cent”, the words “Five per cent” shall be substituted.

(b) serial number 2,

(i) in the entries relating to item (i), in column 3, for the words “Fifteen per cent”, the words “Sixteen per cent” shall be substituted.

(ii) in the entries relating to item (ii), in column 3, for the words “Twelve per cent”, the words “Thirteen per cent” shall be substituted.

(iii) in the entries relating to item (iii), in column 3, for the words “Twelve per cent”, the words “Thirteen per cent” shall be substituted.

(iv) in the entries relating to item (iv), in column 3, for the words “Twelve per cent”, the words “Thirteen per cent” shall be substituted.

(v) in the entries relating to item (v), in column 3, for the words “Fifteen per cent”, the words “Sixteen per cent” shall be substituted.

(vi) in the entries relating to item (vi), in column 3, for the words “Fifteen per cent”, the words “Sixteen per cent” shall be substituted.

(c) in the entries relating to serial number 3, in column 3, for the words “Twelve per cent”, the words “Thirteen per cent” shall be substituted.

(d) in the entries relating to serial number 4, in column 3, for the words “Twelve per cent”, the words “Thirteen per cent” shall be substituted.

(vi) in Part ‘F’,

(a) in the entries relating to serial number 1, in column 3, for the words “Twelve per cent”, the words “Thirteen per cent” shall be substituted.

571

(b) in serial number 2,

(i) in the entries relating to item (i), in column 3, for the words “Eight per cent”, the words “Nine per cent” shall be substituted.

(ii) in the entries relating to item (ii), in column 3, for the words “Eight per cent”, the words “Nine per cent” shall be substituted.

(iii) in the entries relating to item (iii), in column 3, for the words “Eight per cent”, the words “Nine per cent” shall be substituted.

(c) in the entries relating to serial number 3, in column 3, for the words “Twelve per cent”, the words “Thirteen per cent” shall be substituted.

(d) in the entries relating to serial number 5, in column 3, for the words “Fifteen per cent”, the words “Sixteen per cent” shall be substituted.

(e) in the entries relating to serial number 6, in column 3, for the words “Fifteen per cent”, the words “Sixteen per cent” shall be substituted.

(f) in serial number 7, in the entries relating to item (i), in column 3, for the words “Twelve per cent”, the words “Thirteen per cent” shall be substituted.

(g) in serial number 8,

(i) in the entries relating to item (i), in column 3, for the words “Fifteen per cent”, the words “Sixteen per cent” shall be substituted.

(ii) in the entries relating to item (ii), in column 3, for the words “Fifteen per cent”, the words “Sixteen per cent” shall be substituted.

(iii) in the entries relating to item (iii), in column 3, for the words “Fifteen per cent”, the words “Sixteen per cent” shall be substituted.

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(iv) in the entries relating to item (iv), in column 3, for the words “Twelve per cent”, the words “Sixteen per cent” shall be substituted.

(v)in item (v), , in the entries relating to in sub-item (a), in column 3, for the words “Twelve per cent”, the words “Thirteen per cent” shall be substituted.

(vi) in the entries relating to in item (vi), in column 3, for the words “Twelve per cent”, the words “Thirteen per cent” shall be substituted.

(vii) in the entries relating to in item (vii), in column 3, for the words “Eight per cent”, the words “Nine per cent” shall be substituted.

(h) in the entries relating to serial number 9, in column 3, for the words “Twelve per cent”, the words “Thirteen per cent” shall be substituted.

(i) in the entries relating to serial number 10, in column 3, for the words “Twelve per cent”, the words “Thirteen per cent” shall be substituted.

(j) in the entries relating to serial number 11, in column 3, for the words “Twelve per cent”, the words “Thirteen per cent” shall be substituted.

(k) in the entries relating to serial number 11-A, in column 3, for the words “Fifteen per cent”, the words “Sixteen per cent” shall be substituted.

(l) in serial number 12,

(i) in the entries relating to item (i), in column 3, for the words “Fifteen per cent”, the words “Sixteen per cent” shall be substituted.

(ii) in the entries relating to item (ii), in column 3, for the words “Fifteen per cent”, the words “Sixteen per cent” shall be substituted.

573

(m) in the entries relating to serial number 13, in column 3, for the words “Fifteen per cent”, the words “Sixteen per cent” shall be substituted.

(n) in the entries relating to serial number 14, in column 3, for the words “Twelve per cent”, the words “Thirteen per cent” shall be substituted.

(vii) in Part ‘G’,

(a) in the entries relating to serial number 1, in column 3, for the words “Eight per cent”, the words “Nine per cent” shall be substituted.

(b) in the entries relating to serial number 2, in column 3, for the words “Fifteen per cent”, the words “Sixteen per cent” shall be substituted.

(c) in the entries relating to serial number 3, in column 3, for the words “Eight per cent”, the words “Nine per cent” shall be substituted.

(d) in the entries relating to serial number 4, in column 3, for the words “Four per cent”, the words “Five per cent” shall be substituted.

(e) in the entries relating to serial number 4-A, in column 3, for the words “Four per cent”, the words “Five per cent” shall be substituted.

(f) in the entries relating to serial number 5, in column 3, for the words “Twelve per cent”, the words “Thirteen per cent” shall be substituted.

(g) in the entries relating to serial number 6, in column 3, for the words “Twelve per cent”, the words “Thirteen per cent” shall be substituted.

(viii) in Part “H”, 574

(a) in serial number 1,

(i) in the entries relating to item (i), in column 3, for the words “Twelve per cent”, the words “Thirteen per cent” shall be substituted.

(ii) in the entries relating to item (ii), in column 3, for the words “Twelve per cent”, the words “Thirteen per cent” shall be substituted.

(iii) in the entries relating to item (iii), in column 3, for the words “Twelve per cent”, the words “Thirteen per cent” shall be substituted.

(iv) in the entries relating to in item (iv), in column 3, for the words “Twelve per cent”, the words “Thirteen per cent” shall be substituted.

(b) in the entries relating to serial number 1-A, in column 3, for the words “Twelve per cent”, the words “Thirteen per cent” shall be substituted.

(c) in the entries relating to serial number 2, in column 3, for the words “Eight per cent”, the words “Nine per cent” shall be substituted.

(d) in the entries relating to serial number 3, in column 3, for the words “Four per cent”, the words “Five per cent” shall be substituted.

(ix) in Part ‘I’,

(a) in the entries relating to serial number 1, in column 3, for the words “Fifteen per cent”, the words “Sixteen per cent” shall be substituted.

(b) in the entries relating to serial number 3, in column 3, for the words “Fifteen per cent”, the words “Sixteen per cent” shall be substituted.

(c) in the entries relating to serial number 4, in column 3, for the words “Twelve per cent”, the words “Thirteen per cent” shall be substituted.

575

(d) in serial number 6,

(i) in the entries relating to item (i), in column 3, for the words “Fifteen per cent”, the words “Sixteen per cent” shall be substituted.

(ii) in the entries relating to item (ii), in column 3, for the words “Fifteen per cent”, the words “Sixteen per cent” shall be substituted.

(x) in Part-J,

(a) in Serial Number 2, in Column 3 for the words “ Two per cent ”, the words “ Four per cent ” shall be substituted.

(b) in Serial Number 3, in Column 3 for the words “Twelve per cent”, the words “ Thirteen per cent ” shall be substituted.

(xi) in Part ‘K’,

(a) in the entries relating to serial number 1, in column 3, for the words “Fifteen per cent”, the words “Sixteen per cent” shall be substituted.

(b) in serial number 1-A,

(i) in the entries relating to item (iii), in column 3, for the words “Eight per cent”, the words “Nine per cent” shall be substituted.

(ii) in the entries relating to item (iv), in column 3, for the words “Four per cent”, the words “Five per cent” shall be substituted.

(c) in the entries relating to serial number 2, in column 3, for the words “Twelve per cent”, the words “Thirteen per cent” shall be substituted.

(d) in the entries relating to serial number 3, in column 3, for the words “Twelve per cent”, the words “Thirteen per cent” shall be substituted.

576

(xii) in Part ‘L’

(a) in the entries relating to serial number 1, in column 3, for the words “Fifteen per cent”, the words “Sixteen per cent” shall be substituted.

(b) in the entries relating to serial number 3, in column 3, for the words “Fifteen per cent”, the words “Sixteen per cent” shall be substituted.

(c) in the entries relating to serial number 4, in column 3, for the words “Fifteen per cent”, the words “Sixteen per cent” shall be substituted.

(d) in the entries relating to serial number 5, in column 3, for the words “Four per cent”, the words “Five per cent” shall be substituted.

(e) in the entries relating to Serial Number 7, in column 3, for the words “Twenty per cent”, the words “ Twenty five per cent ” shall be substituted.

(xiii) in Part ‘M’

(a) in serial number 1,

(i) in item (i), in the entries relating to sub-item (a), in column 3, for the words “Eight per cent”, the words “Nine per cent” shall be substituted.

(ii) in item (i), in the entries relating to sub-item (b), in column 3, for the words “Twelve per cent”, the words “Thirteen per cent” shall be substituted.

(iii) in item (iii), in the entries relating to sub-item (a), in column 3, for the words “Twelve per cent”, the words “Thirteen per cent” shall be substituted.

(iv) in item (iii), in the entries relating to sub-item (c), in column 3, for the words “Twelve per cent”, the words “Thirteen per cent” shall be substituted.

577

(v) in item (iii), in the entries relating to sub-item (d), in column 3, for the words “Twelve per cent”, the words “Thirteen per cent” shall be substituted.

(vi) in item (iii), in the entries relating to sub-item (e), in column 3, for the words “Twelve per cent”, the words “Thirteen per cent” shall be substituted.

(b) in the entries relating to serial number 5, in column 3, for the words “Twelve per cent”, the words “Thirteen per cent” shall be substituted.

(c) in the entries relating to serial number 6, in column 3, for the words “Twelve per cent”, the words “Thirteen per cent” shall be substituted.

(d) in the entries relating to serial number 9, in column 3, for the words “Fifteen per cent”, the words “Sixteen per cent” shall be substituted.

(e) in the entries relating to serial number 11, in column 3, for the words “Twelve per cent”, the words “Thirteen per cent” shall be substituted.

(f) in serial number 15, in the entries relating to item (ii), in column 3, for the words “Fifteen per cent”, the words “Sixteen per cent” shall be substituted.

(xiv) in Part ‘N’, in the entries relating to serial number 2, in column 3, for the words “Eight per cent”, the words “Nine per cent” shall be substituted.

(xv) in Part ‘O’, in serial number 3,

(a) in the entries relating to item (i), in column 3, for the words “Twelve per cent”, the words “Thirteen per cent” shall be substituted.

(b) in the entries relating to item (ii), in column 3, for the words “Twelve per cent”, the words “Thirteen per cent” shall be substituted.

578

(c) in the entries relating to item (iii), in column 3, for the words “Twelve per cent”, the words “Thirteen per cent” shall be substituted.

(xvi) in Part ‘P’,

(a) in serial number 1,

(i) in the entries relating to item (i), in column 3, for the words “Fifteen per cent”, the words “Sixteen per cent” shall be substituted.

(ii) in the entries relating to item (ii), in column 3, for the words “Fifteen per cent”, the words “Sixteen per cent” shall be substituted.

(b) in the entries relating to serial number 3, in column 3, for the words “Eight per cent”, the words “Nine per cent” shall be substituted.

(c) in the entries relating to serial number 4, in column 3, for the words “Twelve per cent”, the words “Thirteen per cent” shall be substituted.

(d) in serial number 5,

(i) in the entries relating to item (i), in column 3, for the words “Fifteen per cent”, the words “Sixteen per cent” shall be substituted.

(ii) in the entries relating to item (ii), in column 3, for the words “Fifteen per cent”, the words “Sixteen per cent” shall be substituted.

(e) in the entries relating to serial number 6, in column 3, for the words “Twelve per cent”, the words “Thirteen per cent” shall be substituted.

(e) in serial number 7,

(i) in the entries relating to item (ii) , in column 3, for the words “Four per cent”, the words “Five per cent” shall be substituted.

579

(ii) in the entries relating to item (iii) , in column 3, for the words “Fifteen per cent”, the words “Sixteen per cent” shall be substituted.

(g) in the entries relating to serial number 8, in column 3, for the words “Twelve per cent”, the words “Thirteen per cent” shall be substituted.

(h) in the entries relating to serial number 9, in column 3, for the words “Two per cent”, the words “Four per cent” shall be substituted.

(i) in the entries relating to serial number 10, in column 3, for the words “Twelve per cent”, the words “Thirteen per cent” shall be substituted.

(j) in the entries relating to serial number 11, in column 3, for the words “Eight per cent”, the words “Nine per cent” shall be substituted.

(k) in serial number 12,

(i) in the entries relating to item (ii), in column 3, for the words “Twelve per cent”, the words “Thirteen per cent” shall be substituted.

(ii) in the entries relating to item (iii), in column 3, for the words “Twelve per cent”, the words “Thirteen per cent” shall be substituted.

(xvii) in Part ‘R’,

(a) in the entries relating to serial number 2, in column 3, for the words “Twelve per cent”, the words “Thirteen per cent” shall be substituted.

(b) in the entries relating to serial number 4, in column 3, for the words “Fifteen per cent”, the words “Sixteen per cent” shall be substituted.

(c) in the entries relating to serial number 8, in column 3, for the words “Twelve per cent”, the words “Thirteen per cent” shall be substituted.

580

(d) in serial number 9,

(i) in the entries relating to item (i), in column 3, for the words “Twelve per cent”, the words “Thirteen per cent” shall be substituted.

(ii) in the entries relating to item (ii), in column 3, for the words “Twelve per cent”, the words “Thirteen per cent” shall be substituted.

(e) in serial number 10,

(i) in the entries relating to item (i), in column 3, for the words “Twelve per cent”, the words “Thirteen per cent” shall be substituted.

(ii) in the entries relating to item (ii), in column 3, for the words “Fifteen per cent”, the words “Sixteen per cent” shall be substituted.

(iii) in the entries relating to item (iii), in column 3, for the words “Fifteen per cent”, the words “Sixteen per cent” shall be substituted.

(iv) in the entries relating to item (iv), in column 3, for the words “Fifteen per cent”, the words “Sixteen per cent” shall be substituted.

(v) in the entries relating to item (v), in column 3, for the words “Twelve per cent”, the words “Thirteen per cent” shall be substituted.

(f) in the entries relating to serial number 11, in column 3, for the words “Fifteen per cent”, the words “Sixteen per cent” shall be substituted.

(xviii) in Part ‘S’,

(a) in the entries relating to serial number 3, in column 3, for the words “Fifteen per cent”, the words “Sixteen per cent” shall be substituted.

581

(b) in the entries relating to serial number 4, in column 3, for the words “Twelve per cent”, the words “Thirteen per cent” shall be substituted.

(c) in the entries relating to serial number 5, in column 3, for the words “Twelve per cent”, the words “Thirteen per cent” shall be substituted.

(d) in the entries relating to serial number 6, in column 3, for the words “Four per cent ”, the words “Five per cent” shall be substituted.

(e) in the entries relating to serial number 7, in column 3, for the words “Fifteen per cent”, the words “Sixteen per cent” shall be substituted.

(f) in serial number 9,

(i) in the entries relating to item (i), in column 3, for the words “Fifteen per cent”, the words “Sixteen per cent” shall be substituted.

(ii) in the entries relating to item (ii), in column 3, for the words “Fifteen per cent”, the words “Sixteen per cent” shall be substituted.

(iii) in the entries relating to item (iii), in column 3, for the words “Twelve per cent”, the words “Thirteen per cent” shall be substituted.

(iv) in the entries relating to item (iv), in column 3, for the words “Twelve per cent”, the words “Thirteen per cent” shall be substituted.

(g) in the entries relating to serial number 10, in column 3, for the words “Twelve per cent”, the words “Thirteen per cent” shall be substituted.

(h) in the entries relating to serial number 13, in column 3, for the words “Four per cent”, the words “Five per cent” shall be substituted.

582

(i) in serial number 15,

(i) in the entries relating to item (i), in column 3, for the words “Twelve per cent”, the words “Thirteen per cent” shall be substituted.

(ii) in the entries relating to item (i-a), in column 3, for the words “Twelve per cent”, the words “Thirteen per cent” shall be substituted.

(iii) in the entries relating to item (ii), in column 3, for the words “Twelve per cent”, the words “Thirteen per cent” shall be substituted.

(iv) in the entries relating to item (ii-a), in column 3, for the words “Twelve per cent”, the words “Thirteen per cent” shall be substituted.

(i) in the entries relating to serial number 15-A, in column 3, for the words “Twelve per cent”, the words “Thirteen per cent” shall be substituted.

(j) in the entries relating to serial number 18, in column 3, for the words “Twelve per cent”, the words “Thirteen per cent” shall be substituted.

(k) in the entries relating to serial number 18-B, in column 3, for the words “Fifteen per cent”, the words “Sixteen per cent” shall be substituted.

(l) in the entries relating to serial number 19, in column 3, for the words “Fifteen per cent”, the words “Sixteen per cent” shall be substituted.

(m) in the entries relating to serial number 21, in column 3, for the words “Twelve per cent”, the words “Thirteen per cent” shall be substituted.

(n)in the entries relating to serial number 22, in column 3, for the words “Eight per cent”, the words “Nine per cent” shall be substituted.

583

(o) in the entries relating to serial number 23, in column 3, for the words “Twelve per cent”, the words “Thirteen per cent” shall be substituted.

(p) in the entries relating to serial number 24, in column 3, for the words “Fifteen per cent”, the words “Sixteen per cent” shall be substituted.

(xix) in Part ‘T’,

(a) in the entries relating to serial number 1, in column 3, for the words “Twelve per cent”, the words “Thirteen per cent” shall be substituted.

(b) in the entries relating to serial number 1-A, in column 3, for the words “Twelve per cent”, the words “Thirteen per cent” shall be substituted.

(c) in the entries relating to serial number 2, in column 3, for the words “Four per cent”, the words “Five per cent” shall be substituted.

(d) in the entries relating to serial number 3, in column 3, for the words “Twelve per cent”, the words “Thirteen per cent” shall be substituted.

(e)in serial number 5,

(i) in the entries relating to item (i), in column 3, for the words “Fifteen cent”, the words “Sixteen per cent” shall be substituted.

(ii) in the entries relating to item (ii), in column 3, for the words “Twelve per cent”, the words “Thirteen per cent” shall be substituted.

(f) in the entries relating to serial number 6-A, in column 3, for the words “Fifteen per cent”, the words “ Sixteen per cent” shall be substituted.

(g) in the entries relating to serial number 7, in column 3, for the words “Fifteen per cent”, the words “Sixteen per cent” shall be substituted.

584

(h) in the entries relating to serial number 7-A, in column 3, for the words “Eight per cent”, the words “ Nine per cent” shall be substituted.

(i) in the entries relating to serial number 7-B, in column 3, for the words “Fifteen per cent”, the words “Sixteen per cent” shall be substituted.

(j) in serial number 8,

(i) in the entries relating to item (i), in column 3, for the words “Fifteen per cent”, the words “Sixteen per cent” shall be substituted.

(ii) in the entries relating to item (ii), in column 3, for the words “Fifteen per cent”, the words “Sixteen per cent” shall be substituted.

(iii) in the entries relating to item (iii), in column 3, for the words “Twelve per cent”, the words “Thirteen per cent” shall be substituted.

(iv) in the entries relating to item (iv), in column 3, for the words “Fifteen per cent”, the words “Sixteen per cent” shall be substituted.

(vi) in the entries relating to item (v), in column 3, for the words “Fifteen per cent”, the words “Sixteen per cent” shall be substituted.

(k) in the entries relating to serial number 9-B, in column 3, for the words “Fifteen per cent”, the words “Sixteen per cent” shall be substituted.

(l) in the entries relating to serial number 10-A, in column 3, for the words “Twelve per cent”, the words “Thirteen per cent” shall be substituted.

(m) in serial number 10-B,

(i) in the entries relating to item (i), in column 3, for the words “Eight per cent”, the words “Nine per cent” shall be substituted.

585

(ii) in the entries relating to item (ii), in column 3, for the words “Fifteen per cent”, the words “Sixteen per cent” shall be substituted.

(n) in serial number 11, in the entries relating to item (i), in column 3, for the words “Twelve per cent”, the words “Thirteen per cent” shall be substituted.

(xx) in Part ‘V’,

(a) in the entries relating to serial number 1, in column 3, for the words “Twelve per cent”, the words “Thirteen per cent” shall be substituted.

(b) in the entries relating to serial number 2, in column 3, for the words “Twelve per cent”, the words “Thirteen per cent” shall be substituted.

(xxi) in Part ‘W’,

(a) in the entries relating to serial number 3, in column 3, for the words “Fifteen per cent”, the words “Sixteen per cent” shall be substituted.

(b) in the entries relating to serial number 4, in column 3, for the words “Twelve per cent”, the words “Thirteen per cent” shall be substituted.

(c) in the entries relating to serial number 4-A, in column 3, for the words “Twelve per cent”, the words “Thirteen per cent” shall be substituted.

(d) in the entries relating to serial number 5, in column 3, for the words “Twelve per cent”, the words “Thirteen per cent” shall be substituted.

(e) in serial number 6,

(i) in the entries relating to item (i), in column 3, for the words “Fifteen per cent”, the words “Sixteen per cent” shall be substituted.

(ii) in the entries relating to item (ii), in column 3, for the words “Fifteen per cent”, the words “Sixteen per cent” shall be substituted.

586

(f) in the entries relating to serial number 7, in column 3, for the words “Twelve per cent”, the words “Thirteen per cent” shall be substituted.

(g) in the entries relating to serial number 8, in column 3, for the words “Twelve per cent”, the words “Thirteen per cent” shall be substituted.

(xxii) in Part ‘X’, in the entries relating to serial number 1, in column 3, for the words “Twelve per cent”, the words “Thirteen per cent” shall be substituted.

(xxiii) in Part ‘Y’, in the entries relating to serial number 1, in column 3, for the words “Eight per cent”, the words “Nine per cent” shall be substituted.

(xxiv) in Part ‘Z’, in the entries relating to serial number 1, in column 3, for the words “Four per cent”, the words “Five per cent” shall be substituted.

5. Amendment of Sixth Schedule.- In Sixth Schedule to the principal Act, in column 3,

(i) excluding the entries relating to item (ii) of serial number 20, for the words “Four per cent”, wherever they occur, the words “Five per cent” shall be substituted.

(ii) for the words “Ten per cent”, wherever they occur, the words “Twelve per cent” shall be substituted.

Where this provision sits

ActThe Karnataka Sales Tax (Amendment) Ordinance, 2003.
Section5
Marginal noteAmendment of Second Schedule
JurisdictionState of Karnataka
StatusIn force as published by the source

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