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The Jammu and Kashmir General Sales Tax Rules, 1962
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8. Validity of certificate of registration

Every certificate of registration issued under rule 7 shall henceforth be valid for a period of five years from the date of issue:

Provided that the renewal period of five years of the registration certificates of dealers who have already renewed their registration certificates or have to renew these certificates in future, shall be reckoned after they get their registration certificates renewed on the due date as per the rules;

Provided further that the registration certificates in respect of small -scale industries units shall continue to be valid unless cancelled.