DEMO|

The Chhattisgarh Value Added Tax Rules, 2006.
CHAPTER I

2. Definitions

(1) In these rules, unless the context otherwise requires-

(c) 'Appropriate Commercial Tax Officer' in relation to a dealer means the Commercial Tax Officer of the circle in which the dealer's place of business is situated or if a dealer has more than one place of business in the State, the Commercial Tax Officer of the circle in which his principal place of business is situated;