Section 5(15) in Kerala General Sales Tax Rules, 1963
(15)Where a dealer has more than one place of business (other than a place used merely for the storage of goods) the registration certificate shall cover all such places of business. The registering authority, on application by the dealer and on payment of the fee specified in sub-section (3) of section 14 for each copy, shall issue copies of the registration certificate to the dealer for exhibition at each of his place of business.
