14ACertificate deemed to be quoted in certain circumstances

14A Certificate deemed to be quoted in certain circumstances

(1) Where, in a State in which a registered person has a place of business in respect of which a certificate has been issued to the person, that registered person:

(a) is a person who sells goods principally by retail;

(b) is not required by paragraph 12 (1) (ea) to quote his certificate in respect of the purchase of goods, or the entry for home consumption of imported goods; and

(c) sells any goods or imported goods referred to in paragraph (b) by wholesale;

the registered person shall be deemed to have quoted his certificate in respect of the purchase or entry by him of those last-mentioned goods or imported goods.

(2) Where:

(a) at a time before the commencement of this regulation a person, being a registered person (whether or not a registered person at that time) or a person required to be registered (whether or not a person required to be registered at that time) purchased or imported goods, or entered for home consumption imported goods, for sale by him;

(b) the person or some other person had paid or was liable to pay tax upon a sale value of those goods; and

(c) the person, after the commencement of this regulation, sells any of those goods by wholesale;

the person shall be deemed to have quoted his certificate in respect of the purchase, importation or entry, as the case may be, of the goods so sold.