State Act

7

Section 7. Liability to taxation under this Act of transactions.

THE KARNATAKA SALES TAX ACT, 1957

Act no. 25 of 19571957In forceKarnataka (State Act)

7. Liability to taxation under this Act of transactions.- The tax under this Act shall be levied on any transaction of sale or purchase deemed to take place inside the State under this Act or any other law for the time being in force. 1[The provisions of this Act relating to taxation on sales or purchases inside the State only at a single point or only at one or more stages apply to sales or purchases inside the State.]1