Section 21(1) in The Rajasthan Sales Tax Act, 1994
(1)Every dealer liable to get registration shall declare his principal place of business in the application for registration filed by him and the Assistant Commissioner or the Commercial Taxes Officer, as the case may be, having territorial jurisdiction over such principal place of business, or any other officer not below the rank of Assistant Commercial Taxes Officer, authorised especially or generally by the Commissioner, shall be the authority competent to grant registration to such dealer.
