(18) "Place of business" means any place where a dealer carries on the 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 accounts;

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

(e) any vehicle or vessel or any other carrier wherein the goods are stored or used for transporting the goods;