(1)A dealer registered under section 11 or section 12 of section 13 shall be granted a certificate of registration in such form as may be prescribed which shall specify the class or classes of goods in which at the time of the grant of the said certificate the dealer carries on business, or the nature of his business as a contractor of lessor, as the case may be, and such other particulars as may be prescribed.(2)The Assessing Officer shall cancel the certificate of registration when(i)The business in respect of which the certificate was issued has been discontinued or transferred, or(ii)The liability to pay tax in respect of such business has ceased under this Act.
