Section 21(3) in The Rajasthan Sales Tax Act, 1994
(3)Where a dealer, after having been granted registration, changes his principal place of business outside the territorial jurisdiction of the present assessing authority, he shall seek the permission in writing for such change of the assessing authority from the Commissioner or any other officer authorised by the Commissioner in this behalf, and unless such permission is accorded, the present assessing authority shall continue to be the assessing authority of such dealer. [In case a decision on the grant of permission is not accorded within a period of sixty days from the date of request, such permission shall be deemed to have been granted.] [Added by Rajasthan Act No. 5 of 2004, w.e.f. 10-8-2004.]
