Section 3(2) in The Central Sales Tax (Registration and Turnover) Rules, 1957
(2)Where a dealer has more than one place of business within a State, he shall make a single application in respect of all such places, name in such application, one of such places as the principal place of business for the purposes of these rules and submit such application to the notified authority specified in respect of the principal place of business so named :Provided that any place so named shall not in any case be different from the place, if any, declared by him to be the principal place of business, by whatever name called, under the general sales tax law of the State.
