Amendment of registration Rule 15

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..... ss, or effects or comes to know of any other change in the ownership of the business; or (b) discontinues his business or changes his place of business or warehouse, or opens a new place of business, or closes the businessfor a period of more than one month; or (c) changes the name, style, constitution or nature of his business; or (d) enters into partnership or other as .....

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..... any liability for tax or penalty imposable or for any prosecution for an offence under this Act. (5) For the removal of doubts it is hereby declared that where a registered dealer - (a) effects a change to the nature of the goods ordinarily sold; (b) is a firm and there is a change in the constitution of the firm without dissolution thereof; or (c) is a trustee of a .....

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