In this Act, unless the subject or context otherwise requires,-

(26) "place of business" means any place in the State of Rajasthan where a dealer purchases or sells goods and includes,-

(a) any warehouse, godown or other place where the dealer stores goods;

(b) any place where the dealer processes, produces or manufactures goods;

(c) any place where the dealer keeps his accounts, registers and documents;

(d) any vehicle or carrier wherein the goods are stored or business is carried on;

(e) any warehouse, railway station, railway goods yard, parcel office, or any other place where goods for transportation in the course of business or otherwise are kept by dealers;

Explanation.- The dealer shall declare one of the places of business as his "principal place of business" in the application for registration and his final accounts, annual statements, registers and documents, whether maintained manually or electronically, shall necessarily be kept at such place;