Section 16(6A) in The Maharashtra Value Added Tax Act, 2002
(6A)[ The registration of a dealer, who has not effected sale, during the year 2016-17, of any goods, specified in column (2) in SCHEDULE A or, as the case may be SCHEDULE B, as it exists on the appointed date for the Maharashtra Goods and Services Tax Act, shall be deemed to be cancelled with effect from the said appointed date:Provided that, any such dealer, whose registration is deemed to be cancelled, may apply in the prescribed manner for the revocation of the cancellation of his registration, if he intends to carry on the business in these goods.] [Inserted by Maharashtra Act No. 42 of 2017, dated 29.5.2017.][* * * ] [[Explanation deleted by Maharashtra 32 of 2006, Section 40(b), (w.e.f. 20-6-2006). Prior to its substitution read as under:Explanation - For the purposes of this section, local area means the area to which the Post and Telegraph authorities have assigned a Postal Index Number (PIN).]]
