The Orissa Enrty Tax Rule,1999 - HISTORY
2(1)(f) Principal place of business

2. Definitions

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

f. "Principal place of business" means in relation to a dealer who has more than one place of business in the State of Orissa, the place of business mentioned as the principal place of business for the State in the application for registration or the registration certificate.

Explanation.- For the dealer under Sales Tax Act who has been allowed to file consolidated returns under the Orissa Sales Tax Rules, 1947, principal place of business means the place within the jurisdiction of that Circle where he is permitted to file consolidated returns under the said rules