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Section 20 – Rajasthan Sales Tax Act,1994

Rajasthan Sales Tax Act,1994

Section 20. Additional registration

(1) Where a dealer who is already registered and commences a new business at a place other than the existing place of business, he may, at his option, be granted a certificate of registration for such business under sections 17,18 or 19, as the case may be, or a branch certificate under the certificate of registration already held by him.

Explanation : The provisions of sub-section (1) shall mutatis mutandis apply to a works contractor for different works at different places undertaken by him.

(2) Where a dealer who is already registered, expands or diversifies his business at the existing place of business, no additional certificate of registration shall be granted to him for such expansion or diversification

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Rajasthan Sales Tax Act,1994

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