Compounding Fee Dispute: VAT Registration Needed for Site Office u/r 5(1)(a), TN VAT Act Section 38.

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....Levy of compounding fee - Though the petitioner appears to have obtained VAT registration for its head office, it had not obtained separate registration for the site office as an additional place of business under Rule 5 (1) (a) of the Tamil Nadu Value Added Rules, 2007 read with Section 38 of the Tamil Nadu Value Added Tax Act, 2006. - the composition fee ought to have been restricted to an amount not exceeding ₹ 2000/-....