Section 14(1) in Tripura Value Added Tax Rules, 2005
(1)For the purpose of issue of a fresh certificate of registration, the concerned Superintendent of Taxes shall, on receipt of application for registration in Form -I from a person deemed to be registered under section 19 of the Tripura Value Added Tax Act, issue a fresh certificate, in replacement of such certificate of registration under the Tripura Sales Tax Act, 1976. Subject to issue of such certificate of registration, such person continues to be liable under the Tripura Value Added Tax Act, 2004. Such certificate shall be issued ordinarily within thirty days from the date of receipt of such application except in a case covered by sub-rule (2).
