Section 10 in Goa Tax on Entry of Goods Rules, 2000
10. Statements and returns to be submitted by the Head Office.
(1)In the case of a dealer having more than one place of business in the State, the aggregate turn-over of all such places of business shall be taken as the turn-over of the business for the purposes of these rules.(2)All statements and returns specified by these rules shall, in the case of dealer referred to in sub-rule (1), be submitted by the Head Office in the State to the assessing authority of the area in which such Head Office is located and shall include the total turnovers of all the branches of his business.
