Section 3(9)(a) in Bihar Value Added Tax Rules, 2005
(a)In case of such dealers who have got more places of business than one, situated in different circles in Bihar, or in case of a dealer having no fixed place of business in Bihar and who sells goods inside the State either direct or through agents or salesmen or otherwise, shall apply before the Commissioner or before the officer specially authorised in this behalf. After receipt of such application, Commissioner or the officer specially authorised in this behalf shall direct the applicant to get himself registered in the circle specified in the direction.