Whereas the draft of the Karnataka Value Added Tax Rules, 2005 proposed to be made was published as required by sub-section (1) of the section 88 of the Karnataka Value Added Tax Act, 2003 (Karnataka Act 32 of 2004) in notification No.FD 54 CSL 2005, dated 16^th March, 2005, in the Karnataka Gazette (Extraordinary) No.389, dated 16^th March, 2005, inviting objections or suggestions from all the persons likely to be affected thereby, within 10 days from the date of its publication.  

        And, whereas the said Gazette was made available to the public on 16^th March, 2005. 

        And, whereas the objections and suggestions received by the Government have been considered. 

        Now, therefore in exercise of the powers conferred by section 88 of the Karnataka Value Added Tax Act, 2003 (Karnataka Act 32 of 2004), the Government of Karnataka hereby makes the following rules, namely.-

RULES

PART I

1. Title and Commencement:-

(1) These rules may be called  the Karnataka Value Added Tax Rules, 2005.

(2)   They shall come into force on the First day of April, 2005.