Section 2(h) in Gujarat Value Added Tax Rules, 2006
(h)"Registering authority means",-(i)in respect of a dealer not being the dealer referred to in sub-clause (ii), the Commercial Tax Officer having jurisdiction over the local area in which chief place of business of the dealer is situated, and(ii)in respect of a dealer who has no fixed or regular place of business in the State, the Commercial Tax Officer (Non-localized dealers);
