The given data presents the story of Muralidhar, a chai stall owner in Bengaluru, who has successfully ventured into the manufacturing of plastic and paper cups. Initially, Muralidhar’s turnover remained below ₹10 lacs as he solely focused on selling chai and coffee. However, after starting his own cup manufacturing business, his turnover skyrocketed to ₹40 lacs in the financial year 2022-23. With the increasing demand for his paper cups not only in Karnataka but also in neighbouring states like Maharashtra, Kerala, and Tamil Nadu, Muralidhar has decided to expand his business to other cities. However, he now faces the challenge of formalizing his business activities and registering it, especially with the sale of his products to other states. This analysis will further explore the implications and considerations Muralidhar needs to address in order to successfully register his business and continue his growth trajectory.