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[Cites 0, Cited by 0] [Section 2(1)] [Section 2] [Entire Act]

State of Haryana - Subsection

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;