Section 6(4) in Uttarakhand Value Added Tax Rules, 2005
(4)If the principal place of business of dealer is situated outside Uttarakhand, and such dealer carries on business at more than one place in Uttarakhand he shall declare one of his places of business in the State as the principal place of business in Uttarakhand within thirty days of the commencement of business and shall intimate all the Assistant Commissioners within whose limits of jurisdiction his places of business are situated. The Assistant Commissioner within whose limits of jurisdiction the principal place of business so declared is situated, shall be the Assessing Authority in respect of such dealer.
