State Act
Section 5-C. Levy of tax on the transfer of the right to use any goods.
THE KARNATAKA SALES TAX ACT, 1957
3[5-C. Levy of tax on the transfer of the right to use any goods.- Notwithstanding anything contained in sub-section (1) or sub-section (3) of section 5, but subject to sub-sections (4), (5) and (6) of the said section, every dealer shall pay for each year a tax under this Act on his taxable turnover in respect of the transfer of the right to use any goods mentioned in column (2) of the Seventh Schedule for any purpose (whether or not for a specified period) at the rates specified in the corresponding entries in column (3) of the said Schedule:]3]1 1[Provided that no tax shall be levied under this section if the goods in respect of which the right to use is transferred, have been subjected to tax under section 5.]1