2. Definitions

In this Act, unless the context otherwise requires:

(xviii) "place of business" means any place where a dealer carries on business and includes:-

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

(b) any place where a dealer produces or manufactures goods;

(c) any place where a dealer keeps his books of account;

(d) in any case where a dealer carries on business through an agent (by whatever name called), the place of business through an agent (by whatever name called), the place of business of such agent; and

(e) any parcel office, warehouse or such similar place where goods for transportation in the course of business or otherwise are kept by dealers.