Section 16(3) in The Chhattisgarh Value Added Tax Act, 2005
(3)Every dealer required to get himself registered under sub- section (1) or clause (a) or clause (b) of sub-section (2), or a dealer who desires to get himself registered under clause (c) of sub-section (2), or a person who desires to get himself registered under clause (d) of sub-section (2) shall make an application supported with an affidavit to the Commissioner in such form and such manner as may be prescribed, giving correct and complete particulars therein.
