(2)The certificate of registration shall be deemed to be inoperative-(a)In case of clause (a) and clause (b) of sub-section (1), with effect from the date of discontinuance or transfer of the business, as the case may be;(b)In case of clause (c), (d), (e) and (f) of sub-section (1), from the date on which the liability of the dealer to pay tax has ceased,Notwithstanding the fact that the certificate of registration is cancelled from a later date.
