1. Every dealer in scheduled goods who is registered under the Sales Tax Act shall apply for registration under the Act to the assessing authority in Form – E2 within thirty days from the date of publication of these rules or within thirty days from the date of registration under the Sales Tax Act.

PROVIDED that a dealer liable to be registered under the Sales Tax Act and dealing entirely in goods exempt from tax under the said Act shall apply for registration under these rules to the assessing authority in Form-E2 where the dealer has not bee registered under the Sales Tax Act.

2. On filing of the application under sub-rule (1) the assessing authority shall allow the registration under the Act within thirty days of filing the application under sub-rule(1) if the particulars furnished in the application are correct.

3.

(a) In case of a dealer registered under the Sales Tax Act applying for registration under sub-rule(1) the assessing authority shall mention the registration number assigned under  rule 5 on the top right corner of his registration certificate with his signature attesting the entry.

(b) Every dealer applying under the proviso to sub-rule (1) may be issued with a certificate in the format to be specified by the Commissioner and such dealer may cause entry of scheduled goods into local area on the strength of the way bill and other documents as specified under the Sales Tax Rules for transport of such goods.

4. If a dealer under this rule has different places of business within the jurisdiction of two or more assessing authorities, he shall make an application under sub-rule(1), mention in the application the additional places of business, if any, and submit such application to the assessing authority in whose jurisdiction the principal place of business is situated.