(1) Where a dealer has no fixed place of business in the State but sells or supplies or purchases goods either direct or through travelling agents, salesmen or having one or more place(s) of business in the State, sells, supplies or purchases goods in circles or ranges, other than those in which such place(s) of business are situated, the Commissioner may, notwithstanding anything contained in these rules, by general or special order in writing, direct that such dealer shall be registered in a circle constituted by the Government and specified by him in such order

(2) A dealer shall make an application in form VAT-101 to the Commissioner for registration under sub-rule (1)

(3) Where the Commissioner, after causing such enquiries as he deems necessary, is satisfied that the application is correct and complete with the information and declaration as required therein or may have been required in course of such enquiries have been furnished, may, by order, under sub-rule (1), direct the dealer to be registered in the circle as specified in that order.

(4) The registration of the dealer under sub-rule (1) shall be subject to the provisions of rules 15, 18 and 24.