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Sales Tax Act, 1990
Chapter-III REGISTRATION
From: 2023-07-01 - To: 0000-00-00 1[15. ***] _____________________________________ 1-Section 15 omitted by the Finance Act, 2014. From: 2004-07-01 - To: 2023-06-30 1[***]] ________________________________________ This section was omitted vide Finance Act, 2004. Before omission read as: 15. Application for Registration. (1) A person required to be registered under this Act shall make an application in the prescribed form to the Collector before making taxable supplies. (2) An application to register shall be made to such Collector as the Board may, by notification in the official Gazette, specify. From: 1998-07-01 - To: 2004-06-30 15. Application for Registration. (1) A person required to be registered under this Act shall make an application in the prescribed form to the Collector before making taxable supplies. (2) An application to register shall be made to such Collector as the Board may, by notification in the official Gazette, specify. ___________________________________ In sub-section (1), (i) for the word requiring the word required was substituted; and (ii) the words, within thirty days of the time when he is first required to be registered the words before making taxable supplies were substituted, substituted vide Finance Act, 1998. From: 1996-07-01 - To: 1998-06-30 15. Application for Registration. (1) A person requiring to be registered under this Act shall make an application in the prescribed form to the Collector within thirty days of the time when he is first required to be registered. (2) An application to register shall be made to such Collector as the Board may, by notification in the official Gazette, specify. __________________________________________ This section was substituted vide Finance Act, 1996. From: 1994-07-01 - To: 1996-06-30 15. Application for Registration. (1) A person who is required to be registered under this Act shall make an application in the prescribed form to the Collector of the area where his business premises are located: Provided that, in case of manufacturer whose business office and manufacturing unit are located in…
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