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The Jammu and Kashmir General Sales Tax Rules, 1962
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12. Amendment in Registration Certificate

If a dealer to whom a certificate of registration has been issued changes the name or nature or place of business or opens a new place or a new branch of business or effects any other change in his business he shall within 30 days send his application together with the requisite information to the Assessing Authority and his certificate may be amended, replaced or cancelled and on an application having as court fee of Rs. 5.00 being made, a fresh one issued to him.