Section 16(4)(a) in The Rajasthan Value Added Tax Act, 2003
(a)any business in respect of which a certificate of registration has been granted to a dealer under this Act, is discontinued permanently; or(aa)[ a dealer has discontinued business at his principal place of business; or] [Inserted by Rajasthan Finance Act, 2014 (Act No. 14 of 2014), dated 31.7.2014.]