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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Declaration of places of business required at registration; principal and additional locations must be specified.</h1> The registration form requires the taxpayer to specify both the principal place of business and any additional places of business; these terms are defined separately under section 2(89) and section 2(85), and the assessee must furnish details of the principal location along with each additional place of business.

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