Section 6(1) in Punjab General Sales Tax Rules, 1949
(1)The Registration Certificate shall specify the following amongst other particulars:-(a)the location of the business and of any branch of the business;(b)the nature of the business;(c)the class or classes of goods which may be sold to the dealer free of tax as being required for purposes of manufacture of goods for sale [or in the course of inter-State sale or commerce or sale in the course of export of goods out of the territory of India] [Clauses (f) and (g) added vide ibid.];(d)the return period;(e)the intervals at which the tax shall be payable;(f)[ particulars of the proprietor or partner(s) or any other person having any interest in the business; and [Substituted for 'the class or classes of goods which may be sold to the dealers free of tax as being required for purposes of manufacture of goods for sale' by GSR.1/P.A.46/48 S.27/Amd/63/91 dated 3.1.1991 w.e.f. 1.4.1991.](g)particulars of the sureties including their telephone numbers].
