Rule 7

(1) In the case of a dealer having more than one place of business all returns prescribed by these rules, shall be submitted by the head office in the State and shall include the total turnover of all the branches of his business. Each branch shall also - (a) submit to the assessing authority of the area in which it is situated, a return of the total turnover of the branch in Form A1 or A2; and (b) intimate to such authority the fact that the return of the total turnover of its business is included in the return submitted by its head office and specify the name and address of such head office. (2)For the purposes of determining whether a dealer is liable to pay tax, the total turnover at all places of business in the State shall be taken into consideration.