Section 11(1)(b) in Chhattisgarh Value Added Tax Rules, 2006
(b)A dealer who desires to obtain registration certificate voluntarily under clause (c) of sub-section (2) of Section 16 or a person, an intending manufacturer who desires to obtain Registration Certificate under clause (d) of sub-section (2) of Section 16 may make an application in Form 10 in the manner laid down in clause (a) to the Registering Authority.