Section 20(3) in The Kerala Value Added Tax Act, 2003
(3)The Commissioner may, on application by the dealer, treat each of such places of business as a separate unit for the purposes of levy, assessment and collection of tax, and thereupon all the provisions of this Act regarding registration, filing of returns, assessment and collection of tax shall apply, as if each of such places of business were a separate unit except for considering the eligibility for payment of tax under sub- section (5) of section 6.
