Section 2(1)(c) in Haryana Value Added Tax Rules, 2003
(c)"appropriate assessing authority" in respect of any particular dealer means an assessing authority within whose area of jurisdiction,-(i)the place of business of such dealer; and(ii)if he has more than one place of business in the State (hereinafter called the branches), the place where head office in the State of such business; and(iii)if he is not a resident in the State, the place in the State where he carries on business;