Amendment status not verified — confirm the current text below against the official source.
Nothing in this Actor the rules made thereunder shall be deemed to impose or authorise the imposition of tax on any sale of purchase of any goods when such sale or purchase takes place- (i) in the course of inter-State trade or commerce; or (i i) outside the State; or (ii i) in the course of import of goods into, or export of goods out of, the territory of India. CHAPTER IV Registration of dealers, etc. IQ. (1) Every dealer liable to pay tax under this Act shall apply, within 30 days of his becoming so liable, to the prescribed authority for registration under this Act. (2) No dealer liable to pay tax under this Act. shall sell or purchase goods unless he is in possession of a valid registration certificate granted to him by or on behalf of the prescribed authority or has applied for such regis- tration within the time specified in sub-section (1) and his application has not been finalJy disposed of by the said authority. (3) The prescribed authority may, on receipt of application in the prescribed form from a dealer for registration, and on being satisfied that the application is in order. grant registration from such date as maybe specified. to such dealer: Provided that the said authority granting the certifi- cate may demand such security from the dealer as may be prescribed before the registration is granted to him: Provided further that no application for registration made by a dealer shall be refused. or partly granted un- less he has been given a reasonable opportunity of being heard before the order is passed. (4) If the prescribed authority is satisfied that a dealer liable to pay tax under this Act has failed to apply for and get himself registered, jt may, by a notice in writing, direct the dealer to apply fo~ and get himself registered certain sale and purchases not liable to tax. Registration of dealers. within 15 days of the service of the notice, failing which the dealer shall be liable to pay a penalty of rupees tw- enty-five for each day's delay after the expiry of the said period of 15 days: Provided that the said authority may, on an application by the dealer and for reasons to be recorded in writing, reduce or waive the penalty, if it is satisfied that the de- lay bas been caused by reasons beyond the control of the dealer. (5) The registration certificate shall be in the prescribed form and contain such particulars as may be prescribed. The prescribed authority may on its own motion for re- SODS to be recorded in writing or on an application by the dealer, cancel, vary, n.odify, or amend any registra- tion C';1 t ificate granted under sub-section 5: Provided that a regist.rat.ion certificate shan cease to be in force when the dealer bas ceased to be liable to pay tax under this Act or his business has been closed : Provided further that when the registration certifi- cate is cancelled, varied, modified or amended otherwise than on application by dealer or when the application ma- de by the dealer for the purpose is proposed to be reje- cted in whole or in part, a reasonable opportunity of being heard or to show cause against the proposed acti- on shall be g.ven to the dealer. (7) The registration certificate gran led to a dealer shall not be transferable and if the business to which it re- lates is transferred to another dealer, then that other de- aler shall apply and get himself registered under sub- section (I) and (2) unless he is already registered. CHAPTER V Return, Assessment, Recovery and Refund of Tax.