Section 9(6) in Uttarakhand Value Added Tax Rules, 2005
(6)A Registration Certificate granted [***] [Words 'or renewed' omitted vide Notification No. 557 /2010 /181(120) /XXVII(8)/ 2008, dated 31-12-2010.] under these rules shall not be transferable. Where a registered dealer is succeeded in the business by another dealer by transfer, reconstitution, or otherwise, the dealer so succeeded shall obtain a fresh Registration Certificate in accordance with these rules.
