Section 16(6)(a) in The Maharashtra Value Added Tax Act, 2002
(a)any business, in respect of which a certificate of registration has been issued under this section, has been discontinued or otherwise disposed of, or has been transferred [* * *] [The words 'or the place of such business is changed to a different local area' deleted by Maharashtra 32 of 2006, Section 40(a), (w.e.f. 20-6-2006).], or