Rule 47

(1) Where a dealer is a body corporate and has more than one place of business and if it so desires, the Commissioner may on an application from it and on being satisfied that the provisions of sub-rule (1) of Rule 38 are likely to cause hardship by a special order, permit each branch to be assessed separately by the jurisdictional Local VAT officer or VAT sub-officer in which the main place of business of such dealer is situated, as a separate business; and such permission shall be subject to the provisions of the Act and rules relating to registration, filing of returns, assessments, payments and recovery of tax or other amounts due and subject to the conditions that.-

(i) the tax payable under any of the provisions of the Act by each of such branch together with other places of business in the State shall not, be less than the tax that would have been payable by him under any of such provisions of the Act, if such branch was not treated as a separate unit under sub-section (6) of Section 38;

(ii) every branch shall get registered as required under these rules irrespective of its total turnovers in any year being less than the turnovers specified in Section 22; and

(iii) every branch shall be assessed to tax under the Act, irrespective of the amount of turnover of such branch being less than the minimum specified in Section 22, as such rate or rates as applicable.

(2) Where, upon completion of the assessments of all the branches, if the dealer proves to the satisfaction of the Commissioner that the aggregate of the total turnover of all such branches in the State did not exceed the turnovers specified in Section 10, the Commissioner may, direct the jurisdictional Local VAT officer of VAT sub-officer to rectify the assessment order and refund the amount of tax paid by the dealer.