9. (1) The Registering Authority shall assign a registration number or Taxpayers Identification Number (TIN) to the dealer and issue a certificate of registration in From VAT NIF to him, and also certified copies of such certificate for any additiona lplace of business.
(2) The Commissioner shall, authorize any Local VAT officer or VAT sub-officer to issue a certificate of registration with anassigned registration number to the Central or any State Government, statutory or local authority specified under sub-section (4) of section 25 for the purposes of the collection and payment of tax.
(3) The Commissioner may, authorize any local VAT Officer or VAT Officer to assign a Tax Deducting Authority Identification Number (DAN) to the Central Government or any State Government or other Specified under sub-section (1) of Section 9-A For the purposes of deduction and remittance of tax. |