Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 5(3)] [Section 5] [Entire Act] State of Gujarat - Subsection Section 5(3)(b) in Gujarat Value Added Tax Rules, 2006 (b)more than one place of business shall make an application to the registering authority in whose jurisdiction his chief place of business is situated.