Declaration of place of business by dealers Section 2(1) (z)
(1) Where a dealer has within the State more than one place of business (hereinafter referred to as the branches) he shall declare one such branch as the head office of the business for the purpose of this rule, from where he is conducting bulk of his sales and purchases, and shall intimate the same to all the assessing authorities, within whose jurisdiction such branches are situated together with the situation thereof within thirty days of opening of such branches:
Provided that where a dealer is a manufacturer or carries on mining and has within the State more than one branches of business, the branch in the district where the process of manufacturing or mining, as the case may be, is undertaken shall be declared as head office:
Provided further that where a dealer is a manufacturer or carries on mining and has within the State more than one branches, where the process of manufacturing or mining is undertaken, the branch in the district where main process of manufacturing or mining is undertaken shall be declared as head office:
(2) Notwithstanding anything contained in sub-rule (1) a dealer may, with the permission of the Commissioner, declare a place in the State where he keeps his books of account and consolidates accounts of all his branches as head office.
(3) In a case falling under this rule, if the dealer fails to declare one of the branches to be the head office or declares a branch as head office, which is not consistent with the provisions of this rule, the Commissioner may declare one of such branches to be the head office for the purpose of this rule.
(4) All applications, returns or statements prescribed under the Act or these rules shall be submitted in respect of all the branches jointly by the head office to the appropriate assessing authority.
(5) The turnover for the whole business shall be the aggregate of the turnover of all the branches.
(6) The person in charge of each branch shall, at all reasonable times, on demand by the circle assessing authority, furnish the name and address of the head office and intimate whether or not his branch’s returns of turnover have been despatched to such office.
(7) In the case of a dealer referred to in sub-rule (1) or (2), –
(a) all applications, including application for the grant of certificate shall be made, and all returns of turnover, which shall include the turnover of all such places of business, shall be submitted, by the person in charge of the head office; and
(b) all notices and orders, required or permitted by the Act or these rules to be issued to or served on any dealer shall be issued to and served on the person in charge of the head office.
(8) A notice or order, issued to, or served on, the person incharge of such head office, shall be deemed to have been issued to or served on, all branches of the dealer concerned.
(9) Notwithstanding anything to the contrary contained in this rule, the Commissioner may, on application, allow any dealer to obtain separate registration certificate(s) for one or more of his branches and such dealer shall after registration certificates are issued to him separately for head office and the branches shall be deemed to be an independent dealer in respect of each of such branch and head office but inter se transfer of goods between one branch or head office and other shall not be a sale and for the purpose of liability to pay tax the dealer shall be treated as one person notwithstanding that the returns have been filed and the assessments have been made separately in respect of each such branch and head office.