Section 14(6)(c) in The Himachal Pradesh Value Added Tax Act, 2005

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State of Himachal Pradesh - Subsection

Section 14(6)(c) in The Himachal Pradesh Value Added Tax Act, 2005

(c)cancel a certificate of registration, on dealer's or, as the case may be, of his legal representative's application or suo-moto, without affecting liability to pay tax till such cancellation,-

(i)if the dealer sells or otherwise disposes of his business or any place of business or discontinues his business, or

(ii)if the dealer dies, or

(iii)for any other sufficient cause including misuse of the certificate of registration or cessation of liability to payment of tax under this Act:

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State of Himachal Pradesh - Subsection

Section 14(6)(c) in The Himachal Pradesh Value Added Tax Act, 2005