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Certificate of registration (Section 19 and Section 24)
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....t single registration to a dealer who has within Delhi, more than one place of business. (2) A dealer shall be deemed to be registered under the Act from the date of the receipt of his Application for Registration as specified in sub-rule (1) above or from the date the dealer has become liable to pay tax except where any other date has been specified in the certificate of registration. (3) Eve....