Section 16(3) in The Kerala General Sales Tax Act, 1963
(3)Notwithstanding anything contained in sub-section (2) or any of the other provisions of this Act, the Board of Revenue may, with the consent of the dealer, treat each of such places of business as a separate unit for the purposes of levy, assessment and collection of tax, and thereupon all the provisions of this Act regarding registration, filling of returns, assessment and collection of tax shall apply as if each of such places of business is a separate unit.
