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The Orissa Value Added Tax Rules, 2005
CHAPTER IV : REGISTRATION OF DEALERS, AMENDMENT AND CANCELLATION OF CERTIFICATE OF REGISTRATION

20. Certificate of Registration not transferable. –

No certificate of registration issued under sub-rule (1) or (2) of rule 18 and TIN and SRIN assigned under sub-rule (1), (2) or (4) of rule 19 shall be transferred.