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THE CENTRAL SALES TAX (JHARKHAND) RULES, 2006
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Body 2. Definitions

In these rules, unless there is anything repugnant in the subject or context: -

(j) Joint Commissioner of Commercial Taxes" means any person appointed to be a Joint Commissioner of Commercial Taxes by the Government of Jharkhand under Jharkhand Value Added Tax Act, 2005, within those jurisdiction any place of business of the dealer is situated, or, in relation to a dealer permitted to file consolidated returns under the said Act, in any circle, or where the dealer has no fixed place of business in the State, the Joint Commissioner of Commercial Taxes of the Circle, where the dealer is registered under section 7 of the Act.