Section 4 of Karnataka Value Added Tax Act, 2008

Amendment of section 11.- In section 11 of the principal Act,-

(1) in sub-section (a), in clause (1), after the words “to sale”, the words “or manufacture or

processing or packing or storage” shall be and shall always be deemed to have been inserted;

(2) after sub-section (b), the following sub-section shall be deemed to have been inserted

with effect from the first day of April, 2006, namely:-

“(c) Input tax shall not be deducted by any dealer executing a works contract who is

claiming deduction on any amount paid or payable to any sub-contractor as the consideration for execution of part or whole of such works contract for him.”