Section 20(1) in The Rajasthan Sales Tax Act, 1994
(1)Where a dealer who is already registered and commence a new business at a place other than the existing place of business, he may, at his option, be granted a certificate of registration for such business under Section 17, 18 or 19, as the case may be, or a branch certificate under the certificate of registration already held by him.Explanation.- The provisions of sub-section (1) shall mutatis mutandis apply to a works contractor for different works at difference places undertaken by him.
