Tax treatment for mutilated non-serviceable petroleum goods permitted subject to authorised hydrocarbon certification and tax officer approval. Amends the Karnataka notification to add petroleum and coal bed methane operations under HELP or OALP to the TABLE and inserts a proviso permitting the recipient or transferee, at their option, to pay tax at a specified rate on transaction value for goods disposed of in non-serviceable form after mutilation, contingent on producing a certificate from a duly authorised hydrocarbon officer to the relevant Deputy/Assistant Commissioner of Central or State tax having jurisdiction over the supplier.