2. Definitions.
(1) In these rules, unless the context otherwise requires, -
(c) "appropriate assessing authority" in respect of any particular dealer means an assessing authority within whose area of jurisdiction,-
(i) the place of business of such dealer; and (ii) if he has more than one place of business in the State (hereinafter called the branches), the place where head office in the State of such business; and (iii) if he is not a resident in the State, the place in the State where he carries on business; is situated;
(i) the place of business of such dealer; and
(ii) if he has more than one place of business in the State (hereinafter called the branches), the place where head office in the State of such business; and
(iii) if he is not a resident in the State, the place in the State where he carries on business; is situated;