A,n lipplieation for <lnlendfTlflnt of rcyiIltr8UCJIl in ca~ mtr<l(\arer of business. sl'le II re maoe in· Forrn VAT-0 by the tn.nsfer(l(t to 1M designated om~r 'N~1lI1'l1'l per10d of thjrty <JaY5 :>f hj!; <lc>quilf"'9 own~ri;hjr> of 1M bUGr"eS5 ....'~l the provisions oj rules 9 Ilnd 11. sM,IJ Irnd"/iS mW.anrlis apply.
. 1~. Can.COi~..tion ·.01 re·gidratlon.-(1) An applic~tion for cllncellati;>n of ,uyisl1atlon QNlntoo lInder L~ Ac,. ~hall bll ·maoo wtthrn ~ Pp.lioc' of !hilt} c'OlY, QI tllQ O~~l\lTGnca of the "oents tl'<lr.tio"'M lInlfu" o\Jb·s[';ctiot! (1) CI! sediof, 24,
(2) Tile person, who "r~Jie:; ·lof l:~ru,,,lIaOoN of rcgistr<Ition, iJlali subt~lif a.longwith ttie· <ljjplo,;,l;ltjon for CIln~"II11llon the fol.l<lwinjj dDGllmen '.~. nR"le!y :- ,(il) ~;slraUOf1 c~r1itjc8te ..nd copiag theroof, jf·slly;
(t) uni.lScci "tB\.~(HY f(}··ms, iF e·fry :
(c} retum, n· allY, <1u" Iqr·submj;>s;oo 0Il.t00 data of appliCllOOn·:
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ClID, ADMN 01\7.. (F.X fRA .), Iv1AY lti, 2(J0(, (JYSl 5, l ,)2~ SAK.6.) 6Z7 (c1} a staten'ient si'>Gwing It>e V<llLJO of \lOOdS importoo or mllnufolch;red by tlim during !he 'm.'1'ler:ii~elyprP-<Jedirlg two ye~11> ; flnd . ... J tel i:lllJlClI retum hl flifmYAr-15 orVA,-17 as Ihl)(;~se m~ylJe, alor.g'Ait~ a ~tR(ernent of ntos ing !;IQ~k ana ("...p~al gOl.]".
(3) T~ ord~' :>t GancellaUon of royil;tretlM. "hal! be p."·~ec~ within a penoe of thl,1y d;'lys frO"ll the re09lpt of 3ppliCdtian. .
(4) A copy ot the moor CJI canCl:lJl.alion SAdII be issu""j aM served upan Ine person witllin ill iler'lOd of fifteen· da~. from th" o:;19~e af t~ issual>Ce of the o.<j er of car\:ellatic", 1)/ reglsttclion, (G) T~ C<l noelr~fion (If f!log istm1!on 5hsJI 00 Hffectlo;c f rt>[n the data of Older of cRnceliOlLion, i3suGd in this be.hal' bv \11~ rlesigna led otflCXlr.
(6) . P~ ~~c n(l!ir,e··of ca""ellalion L>r registraticm .'lhail IIf' gwon in the ~rcs;;
ihrovgh baqing ne""'p"pers or lhrwgh p"~icilEiotl in ltIe OftirJa! Gaz"Ue, f7J {Ill E\I1lI)' persot', vmose iB'~;stratjofl has !;JeGn cimceJit:;:.! [)!herwise tl....n (In an "Pil'icatlon, Ht](;I1I surrQrlder hiS ragislratw certif\c~ ard oth"r doc~m"n~ sptjclfloo in sub-iu'e (2) and shall Mn iRn .'luch Dtl'ler information or docume:nt, iiS may 00 r.,qLJi.~ by the de$lgtlil~ offiCW", with 1[\ ~ lJe,iod 01 r.lu"eri days from !he N~te of scrvi::;e of th~ nlltice gr.ell in this bE-lh!lIF.
, (b) . in cae9, " verso.l f~ ils to su.rrender lJn~sed sta11Jtory forms withitl lt1e IltiPLlI~LH<t period, such forms sooll lJe declared <lbB'ole~ throtllJh a pUblic lioLir.e to 00 glve.~ in <1 1[J~ill end a n<!tional rlawspapQt PI" gszen9 notifiC<ltion,
(c)· Tile deli Ig nFrl~d ofli"", r sha II make IhA neol:CSS,,,y entry reg ardi ng ·.lI11e ndmorll if' resp.act of tlx. p~n$. wtlooe registration ~6 b·eall r-.{\nceileL! in t~ feeorrl rnainta il)6d For reI) i!Ilre1iqo'l.
1i Ollcld.ration of Plil1ciplll pl<lt:e of SUlioin~.-'{ 1) A pO~. havlng nw'e ~ ""ti"n. 21 than o~ place. of business in tfll9 L'ni"n Tcrrftory, Char>dig3rtl, ..hElll designste one of "nd "10.
such PIe:8s H' th,e prir>cipal placa of btisine:os for the purposes -of !Ilis Act and theRe rules.
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(2) Air ilpl'filJatior..:·, ·relurn~ or Bllltemunt.l required to be tnllde under Lhe Act, or Lhese rul~. shafJ !,,, 5U~'nttLed to tnl.l de6jgnat8lt officer, in resJl(:d of a~ lhc:
. p'.Iac!'>" of tlusiness by th", persOl'l inchargG of pnl1cijJal pliu:~ of blJ6iooss.
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{3j TIl!'> tUrnovor of buslnlls'l of II pe~on shalP inci~d", the tum"""r of· ali.
adcliliCflal pf<Jce~ Of hI:; tllJ~:,ness ,n the Union Terr~:l:Y of 'Chandigarh. .
(II,'· .. ThE> per$0il in0hargc of t~.e pl1nCiplll plllc" uf lxlsin9.8, dedal'E'lrl ~s.sucb UnaGr sub·ru:!l /1), sh.1I '~~bmIL.- ':fl) . ~II appllCClfions. inCluding applrt:;;.ti:ln far the [/atlt of regis!rati<lr1 ; llncl {b) all refums incJuLlill<] me Wmo~r 0' "'<>1itiooal places Qj bu~1nes3 to the ~ignmed <:lttieer, (~} A.l notices .am! ordeTl> um~r the Act or !hC'"e rules. ,;hF.l1I !:le S13!"1'<ld ~ tho Drlr'lCipl3l pIocC!> ·uP businSoSl<. A notit;fl O' or~cr. ~er\'ed af ·tlle pril'l<;;ip.a1 plX9 or oosin«sll, sf';l1 be ueE'lme<J to hiwe been s'l"lCd all ~II 8<jditianal pb'?~ of busJn..~, .... "'.~ .
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{;2S ",,,don. 15. 1~, !7.~~ld 19 CHD. AD:\N "Ai:. (EXTRA.), M,\'I' :2(:,2001'> (JYST 5, 1925 ~t\KA) CHAPTeR-III D~blrl1'lln3ticn cf Taxable turnover end ClIIlcLllatioll of not TaJ< Payutlle. . .
16, 3tllcrmimtton of tllxabl9 lUrr'O".r by a ~rson.-(1) To (!elerm.l1(: ;he t>,,<:Jble t~,nC'rur of 51'11eH, " per:lof), shall derluet from ~i:; >1'"055 .b..lrllO\'er of ,;;,1 as, the ioll"",ir'lg :-
(a) ILJrno~er of "8lcs of S<lC,c!s·. decillr..d t<Jx i,.,.~ under s=cliOo 16 of II '" Act;
(t'; lurno\',,' of SEll .." of good"" made outside th .. Urt:on T""lilDt)'.
Chan(\i!J" rt\ or 111 the wur~e ot in Ier-st~l.. k"uc or wmmcrce or in 1M r.our~e of imps It of O'Xllt>; ;r,:o or flXP~ of H"OC 5 QUi of Ill" terr tory d i~i" LJ"Joer ,,1',dloo V. nt lh£ Act ;
flO) m.""" of [lOOO~, sert Gn it-.. oonsignlnent ba>i>- Of branc'1 tr;,r\SfCrB ;
(d) a'11"I:"l (;h3rge~ "flp<lmte',y Il'; iot~t in !he ea~e "r a hire-r- ur<:il<l~ tr:msaclinn or un~ ~~"lI;om of p<J)'mC'1t .~y i(\sta1mefll~ ;
(e; ,;,mount, ~lI"WL'(j as ","sb discounl <lrd traoo dis:oll:"1t,. provided ~LJr.h d;,;cout1t i5 i" accordan'AJ wtth the ragu'''' trRd", p:actice ;
(r, sale pkle of !a;.:"b~ g:xld~ woo-e SIJr.t' ".:lIe '1\'1'$ C.:lneelled :
Prl.l"idod that th" ded Uctic.Kl .hall be (:Ioit"'lcd onl~: if lhe ~~[HI is In posse~j;i"" of all copi,,~ of VAl 'rwolce or atdll imOQir..,.
{g) S~ If;! price, '" ,J1lspect (If Il ny good ~, retu rn ad with;r fl l>"rlod of . six mUf'I!l1s :
Provided that l' lE~al>le pefliUll shall (:I.,im 1l1e deduction onl~ on tM bas is of de bIt not8. issue~ r,y the pu rchaser tor tha go~rl f; •• retumed ; ~"lj .
(h) 3 5'lJm, to be alfclll.ted by applying <1 ta~ fri<dion in~, gros~ tlA'r.over lfllJllO'1.." rettlii ~~_ .
(2) 1no deduction refelTe1 In '" elallses (1'+), (I) ll'll'. (q) of sub-rul~ (1),' sllall be cli'lip I(,d in the t..x ~oriod in wtllc:.h the evan' occurs , "rlJ\'I;1ed t/ul: il Inc tu m:M,r "r L"Je per'cxJ Is less !h>;n 'he dIl;m, tl\en b~ balance ol.ueh ded,u~~:Jrl. s'~all tEl clai med ir> LI1e )Inmeoi"lo, Sll~U80t pllriOIt.
(~) . The provisi(ln<; 0' c1aus~ (a} to ill) of ~ub-f\lle (1~,; Sl>:l!l al"" a",~ly tor dctermimJtl eli of t",,,,,,b'e ! Urn 'l"~r of. f1'1rr,Il<JSCS for I",'y cf 1'" I"Cha s~ Ir. ~ OJ 0Cer "(,ctioos Hl 3JJd 20 of tho Act_
(4) The vall.le d 'lie good~. imfOlv0d in I'm cxocut",·n of .:J 'AUlt:S cc,r,hld.
shall be clctermir'.d fly ta~ ing i1\10 <lccovnt the '0'31";.. 01 the enli '" ....-:>11<5 ~llmract by dcdoctir,y LJ)cr~rom too romfXInet>ts of pa~rru.n~ m~ t<.Jwarc s l"tlolX ann "clYice~.
im::ludino-- {<J) labollr ch<ltge'5 fur 8X9CUlion Dr Ihe 'lI'Or" ;
(tit amount pi!1id to a suh-L;Ontract"r far I,DOll'r and services ;
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;,., elm ADMN GAZ. (EXTRA) MAY 26, ZOfjti UYST 5, 1928 SAKA) 629 {c) c1-.a:yt!l;; ft',I' pl1lrJning, d~igr>ifl\J 3!1a' arcl1i\t;lcfs fees ;
(<:I) cl1argcs fOf (lIJlAini,,\) fcr hlrG mll['.ni<1ery and too,~ ij:;ed for tho execLIfion of the 'lOiks clmtracl ;
(e) ~t of c;}nGurnables, sociI <l~, W;lf@.r, elecirici,y .md fuel. ~s(l(J in tne "):O'Cution or the WDrk~ conlraoL, thp. property. ",ilitA', i~ mt tfBllsfGtr..o In lrie C"()urse of c'''c-<.l~on of CI WOrM, OO'1rract :
(f) a,.n of establish m~'lt cf t'1e COll!r<l<.:mr to the C:XLGlil, il is relatabh.. to &,,, sl'Pflly of I<lOOlJr 1'lM 5/yrvic.1s ;
(g) olh"r ~im il<'l~ cxpen~"Q relatLlblc I<J olJPply :Jf labour ilnd 5ePJices ;
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(h) prollL ..<=Jmecj by lhe t;ulIlr(l(;lclrto ,\'>c QY.1BnL, ~ is rdatlbl,Ho the stlppl'!
of laoour ilno services. .
(5} The amoun~ d..rlllCliblo ond"r ~u{)-<:lau"8. (c} In (h) of sLIb-rul.. (4).
sh<'llJ be deLQrminp,c;( in the lIiJ I'I.l m.he fuets 0' '" particUr<l r C~o;s on the basis "r 1Ile materiElI ;lrOOuo:ld b~ <he COrrtroetDr.