Section 17
Cessation of liability to be registered
Subject to subsection (2), any registered manufacturer shall cease to be liable to be registered at the end of any month where the
Director General is satisfied that the total sale value of all his taxable goods in that month and the eleven months immediately preceding that month (“hereinafter referred to as “the period of twelve months”)
does not exceed the total sale value of taxable goods determined under subsection 12(1).
(2)
A registered manufacturer shall not cease to be liable to be registered by virtue of subsection (1) where the Director General is satisfied that the reason the total sale value of all his taxable goods does not exceed the total sale value of taxable goods determined under subsection 12(1) is that in the period of twelve months referred to in subsection (1) he temporarily ceases manufacturing such taxable goods, or suspends manufacturing such taxable goods for a period of thirty days or more.