Section 4(5) in The Rajasthan Tax on Luxuries (Tobacco and its Products) Rules, 1994
(5)Where a tobacconist has more than one place of business not being merely a godown or warehouse, subject to sub-rule (3) of rule 3, the registration certificate shall be issued for the principal place of business as declared by the tobacconist in his application for registration and for each such other place of business, a certified copy of registration, to be known as the associate certificate of registration, shall be obtained by the tobacconist on payment of a fee of ten rupees per copy.
