18. Cancellation of Registration certificate consequent on cancellation of certificate under the Central Sales Tax Act, 1956.
- When the Appropriate Assessing Authority is satisfied that the registration certificate granted under the Central Sales Tax Act, 1956 (Act 74 of 1956), to a dealer has been cancelled, he shall cancel the certificate of registration granted under the Act to that dealer, provided that he had not otherwise became liable to pay tax under the Act. The cancellation shall take effect from the date on which the registration under the Central Sales Tax Act, 1956, is cancelled and the liability of the dealer to pay tax under the Act shall cease with effect from the said date.
