Judgment

RAMASWAMI,, J.

( 1 ) THE respondent is a dealer in manganese ore having its head office at Nagpur. Before the formation of the new State of Madhya Pradesh on 1/11/1956, the respondent was carrying on business at Nagpur (styled as head office and main place of business) and at Gondia (styled as additional place of business ). Prior to 1/11/1956, both Nagpur and Gondia were within the then State of Madhya Pradesh. Apart from Nagpur and Gondia, prior to 1/11/1956, the respondent was also working the manganese mines in Wara Seoni and Chhindwara within the then State of Madhya Pradesh and was carrying on business at the said two places. The respondent held a registration certificate under the C. P. and Berar Sales Tax Act, 1947 (C. P. and Berar Act No. 21 of 1947) (hereinafter called "the Act" ). In the registration certificate Nagpur was shown as the main place of business and Gondia as an additional place of business. But in the registration certificate Wara Seoni and Chhindwara were not shown as additional places of business of the respondent. As a result of the reorganisation of States on 1/11/1956, Nagpur was incorporated within the State of Bombay. The respondent became a r