Section 8(6) in Himachal Pradesh General Sales Tax Act, 1968
(6)When-(a)any business in respect of which certificate has been granted upon application made under sub-section (2) has been discontinued or transferred; or(b)the gross turnover of any such business has during each three consecutive years failed to exceed the taxable quantum; or(c)the certificate of registration granted under the Central Sales Tax Act, 1956, to a dealer liable to pay to virtue of the provisions of section 5 but who is not otherwise liable to pay tax under section 4 has been cancelled, the Commissioner [or the prescribed authority] [Inserrted vide Act No. 2 of 1995 (Sec. 3).] shall cancel the registration and the cancellation shall come into force after the expiry of such period as may be prescribed.
