2: Definitions:

In this Act, unless the context otherwise requires-

(28) "Place of Business " means any place where a dealer carries on business and includes-

(a) any shop, ware-house, godown or other place where a dealer stores his goods;

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

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

(d) any place where a dealer executes the works contract or where the right to use goods is exercised;

(e) in any case where a dealer carries on business through an agent (by what ever name called), the place of business of such agent;

(f) any place where a dealer or a person books or delivers goods and any vehicle or vessel or any other carrier wherein the goods are stored or used for transporting goods.