Section 11(1) in Punjab General Sales Tax Rules, 1949
(1)When any dealer who is registered under section 8, desires to apply for cancellation under sub-section (5) he shall send his application to the appropriate Assessing Authority, not less than six months before the end of the year, together with :-(i)a statement of his gross turnover during the immediately preceding two years; and(ii)a statement showing the value of goods imported or manufactured by him during the immediately preceding two years; and(iii)a declaration whether or not he -(a)manufactures or produces any goods for sale; or(b)imported for sale any goods from outside the State.
