Principal place of business nomination required for dealers with multiple branches; notify tax commissioner at registration and on change. Where a dealer has more than one branch in Delhi the dealer must nominate one branch as the principal place of business and inform the Commissioner at registration in Form DVAT-04; any change of the designated principal place of business must be notified to the Commissioner within thirty days in Form DVAT-07 with the location of the new principal place of business.
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Provisions expressly mentioned in the judgment/order text.
Principal place of business nomination required for dealers with multiple branches; notify tax commissioner at registration and on change.
Where a dealer has more than one branch in Delhi the dealer must nominate one branch as the principal place of business and inform the Commissioner at registration in Form DVAT-04; any change of the designated principal place of business must be notified to the Commissioner within thirty days in Form DVAT-07 with the location of the new principal place of business.
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