Cancellation under section 30 of certificate of registration of a dealer dealing with
tax-free goods
16. (1) When any dealer desires to apply under section 30 for cancellation of certificate of registration, he shall send his application to the appropriate assessing authority together with -
(a) a statement of his turnover of sales during the period from the commencement of the year in which such application is made till fifteen days prior to the date of such application and also during the immediately preceding year along with description of goods or class or classes of goods sold by him during each of such years; and
(b) a declaration stating -
(i) that he does not manufacture taxable goods for sale; and
(ii) that during the years referred to in clause (a), he dealt exclusively in taxfree goods specified in Schedule A.
(2) If the appropriate assessing authority is satisfied that the application made under sub-rule (1) is in order, he shall cancel the registration.
(3) A registered dealer whose registration has been cancelled under sub-rule (2) shall continue to be liable to pay tax in accordance with the provisions of sub-section (8) of section 10, section 11, sub-section (8) of section 14, in the event of his making any sale of goods taxable under the Act subsequent to such cancellation of registration but during the period of such liability to pay tax and shall within, thirty days of such sale of goods, apply for registration. |