Assessment

In cases of the following dealers or class of dealers in respect of different transactions more than one assessment may be made for the same assessment year and will be treated as part of one assessment year- (a) dealer who has obtained more than one authorization for transit of goods through the State; in respect of each authorization for transit of goods to the State; (b) casual dealer who has no fixed place of business, by different assessing authorities in whose jurisdiction he has carried on business; (c) unregistered dealer who imports taxable goods on each occasion, he imports the goods; (d) unregistered dealer who either executes works contracts or effects transfer of right to use any goods, for any purpose in jurisdiction of more than one assessing authorities and has no fixed place of business, by each assessing authority in respect of business carried out in his jurisdiction : Provided that more than one assessment shall not be made in respect of the same turnover of sales or the same turnover of purchase.