27. Application for grant of permission. -

(1) A casual dealer shall apply in Form VAT-VIII to the appropriate Assessing Authority and pay into Government treasury a non-refundable fee of one hundred rupees by means of a challan in Form VAT-II and append the treasury receipt with his application.

(2) The casual dealer alongwith the application in Form VAT-VIII furnish to the appropriate Assessing Authority sale bill book(s) and account books for authentication and shall append the list of commodities to be sold.

(3) The casual dealer may withdraw his application any time before the date of commencement of casual business.