8. Contents of the certificate of registration and procedure for issue of
(1) The certificate of registration shall specify, amongst others, the following particulars :-
(a) the location of the business and of any branch of the business ;
(b) the nature of the business ;
(d) the class or classes of goods, other than goods referred to in section 14 of the Central Sales Tax Act, 1956 (74 of 1956), sales of which to the dealer will be taxable at the rate mentioned in sub-clause (iii), of clause (a) of sub-section (2) of section 17 as being required for resale;
(e) the class or classes of goods, sales of which to the dealer will be taxable at the rate mentioned in sub-clause (i), or sub-clause (ii) of clause (b) and clause (d) of sub-section (2) of section 17, as being required for use directly in the manufacture in West Bengal of taxable goods or newspaper for sale, other than that referred to in section 15, in West Bengal, or for use directly in connection with the raising of coal, for sale or for use directly in the generation of electrical energy;
(f) condition subject to which, the periods for which, and the dates by which, returns are to be furnished;
(g) the intervals at which the tax shall be payable; and
(h) the date with effect from which the certificate of registration is granted.
(1A) The appropriate registering authority shall attach Form B affixing photographs, referred to in sub-rule (3) of rule 5, with the copy of certificate of registration kept for official record.
(2) The appropriate registering authority shall furnish the dealer with a copy of the certificate of registration for every additional place of business specified therein.
(3) As far as it may be consistent with the Act and the rules made thereunder, the particulars referred to in clause (c), clause (d) and clause (e) of sub-rule (1) shall be described in the certificate of registration in the same terms as are used by the dealer in his application form.