https://www.taxtmi.com/caselaws?id=161828 Rule 51 under the Delhi Sales Tax framework allowed a dealer with more than one place of business in Delhi to nominate one branch as the head office for procedural purposes. The nominated head office could be used for centralized filing of applications, returns and statements, subject to the dealer satisfying the statutory condition of multiple business premises and making a valid nomination under the rule. Once those conditions were met, the revenue had no basis to refuse recognition of the nominated head office, and any objection to that nomination was not sustainable. en-us Tue, 07 Dec 2004 00:00:00 +0530 Fri, 07 Feb 2014 15:03:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161828 Rule 51 under the Delhi Sales Tax framework allowed a dealer with more than one place of business in Delhi to nominate one branch as the head office for procedural purposes. The nominated head office could be used for centralized filing of applications, returns and statements, subject to the dealer satisfying the statutory condition of multiple business premises and making a valid nomination under the rule. Once those conditions were met, the revenue had no basis to refuse recognition of the nominated head office, and any objection to that nomination was not sustainable. Case-Laws VAT and Sales Tax Tue, 07 Dec 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161828