(2)The Commissioner may, on an application made by the dealer having more than one place of business in the State and on being satisfied about the genuineness of the grounds put forth in the application, grant him permission in writing to apply to the Registering Authority for grant of registration certificate separately for each place of business :Provided that for the purpose of determining the liability of such dealer for payment of the tax under the Act his turnover in respect of all the places of business in the State shall be taken into consideration.
