In this Act, unless the context otherwise requires,-
(85). "place of business" includes,-
(a) a place from where the business is ordinarily carried on, and includes a warehouse, a godown or any other place where a taxable person stores his goods, supplies or receives goods or services or both ; or
(b) a place where a taxable person maintains his books of account ; or
(c) a place where a taxable person is engaged in business through an agent, by whatever name called ;