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The Kerala General Sales Tax Act, 1963
Chapter V : Assessment, Collection and Penalty

Body 16. Assessment of tax

(1) The tax under this Act shall be assessed, levied and collected in such manner as may be prescribed.

(2) In case of a dealer with more than one place of business, the aggregate turnover of all such places of business shall be taken as the turnover of the business for the purposes of this Act.

(3) Notwithstanding anything contained in Sub-section (2) or any of the other provisions of this Act, the Commissioner of State Tax may, with the consent of 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 is a separate unit.

(4) Where any order is passed by the Commissioner of State Tax under Sub-section (3) the turnover of each of such places of business shall be liable to tax irrespective of such turnover being below the minimum turnover mentioned in Section 5.

Provided that the total turnover in respect of all such places of business together is not less than the minimum turnover mentioned in Section 5.