Section 6(3) in Gujarat Sales Tax (Second Amendment) Act, 1976
(3)On receipt of such application, the prescribed authority shall, subject to the provisions of this Act, issue to the applicant a fresh certificate of registration in the prescribed form and thereupon all the provisions of this Act in respect of a certificate of registration shall, so far as may be, apply to such fresh certificate of registration, and references to a certificate of registration in any licence, recognition, permit or other document granted to the applicant shall be construed as references to the fresh certificate of registration issued to him.
