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THE PUDUCHERRY VALUE ADDED TAX RULE, 2007
CHAPTER II REGISTRATION

Body 9. Fees for additional place of business.-

(1) Save as provided under sub-rule (2), at the time of registration and renewal thereof, every dealer including a casual trader shall pay a fee of rupees one hundred for each additional place of business, in addition to the fee payable for the principal place of business, as required under clause (iii) of sub-section (2) of section 8.

(2) The dealers of medium and large scale industries and in Indian Made Foreign Liquors shall pay a fee as required under clauses (i) and (ii) of sub-section (2) of section 8 as the case may be, only for such additional place of business where the dealer manufactures any goods or sells Indian Made Foreign Liquor.

Provided that the dealer opted to pay the registration fee for three years in advance shall pay fee for each additional place of business a sum equal to three times of the fees specified under sub-rule (1) and/or (2) as applicable.

(3) No registered dealer shall keep his goods in any place or godown not mentioned in the registration certificate.