Section 20(7) in Chhattisgarh Value Added Tax Rules, 2006
(7)Notwithstanding anything contained in the provisions of sub-rule (3), if on the application of any registered dealer having more than one place of business in the State, the Commissioner is satisfied that submission of separate returns under the said sub-rule is not necessary, he may, by an order in writing exempt such dealer from submitting such returns and statement with effect from such date as may be specified in the order.
