section 88. Information to be furnished by dealers regarding changes of business:
Information to be furnished by dealers regarding changes of business
The Sikkim Value Added Tax Act, 2005If any dealer to whom the provisions of sub-section (2), or sub-section (3), of section 28 apply, - (a) sells or otherwise disposes of his business or any part of his business or effects or comes to know of any change in the ownership of his business, or (b) discontinues his business or changes his place of business or opens a new place of business, or (c) discontinues or changes his warehouse or opens a new warehouse, or (d) changes the name or nature of his business or effects any change in the class or classes of goods in which he carries on his business and which is or are specified in his certificate of registration, or (e) in the case of a company effects any change in the constitution of its board of directors, he shall, within the prescribed time and in the prescribed manner, inform the prescribed authority accordingly and if any such dealer dies, his legal representative shall, in the like manner, inform the said authority.
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