Section 12
Section 12
(2)
Subject to subsection (3), any manufacturer of taxable goods is liable to be registered at the following time, whichever is the earlier:
(a)
at the end of any month, where the total sale value of all his taxable goods in that month and the eleven months immediately preceding that month has exceeded the total sale value of taxable goods determined under subsection (1); or
(b)
at the end of any month, where there are reasonable grounds for believing that the total sale value of all his taxable goods in that month and the eleven months immediately succeeding that month will exceed the total sale value of taxable goods determined under subsection (1).
(3)
The total sale value of all taxable goods of a manufacturer in the month and the eleven months immediately preceding that month referred to in paragraph (2)(a) shall be disregarded if—
(a)
the registration of the manufacturer is cancelled, otherwise than under subsection 19(3), during that period; and
Sales Tax 25
(b)
the Director General is satisfied that before the manufacturer’s registration is cancelled, he has given all information required by the Director General in order to determine whether to cancel the registration or not.
(4)
Where any person succeeds any business from a registered manufacturer as specified in subsection 11(4), such person shall be deemed to be a manufacturer who is liable to be registered on the date he succeeded the business.