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THE HIMACHAL PRADESH VALUE ADDED TAX RULES, 2005.
CHAPTER-II : REGISTRATION, NOMINATION OF HEAD OFFICE AND TAXABLE QUANTUM FOR CERTAIN DEALER

9. Replacement of certificate of registration under section 14(2). -

Any dealer who is registered under sub-section (2) of section 14 for the purpose of establishing his business, shall apply for the replacement of his certificate of his registration within 30 days of the establishment of business and shall also surrender his existing certificate of registration to the appropriate Assessing Authority. The certificate of registration shall be replaced by the appropriate Assessing Authority from the date of commencement of business by issuing the certificate of registration under sub-section (1) of section 14 and by cancelling the existing certificate of registration, whereafter the entry in register in Form VAT-VI shall be omitted and necessary entry in register in Form VAT-V shall be made simultaneously by the Assessing Authority.