2. Definitions

In this Act, unless the context otherwise requires,-

(xxxv). "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 any case where a dealer carries on business through an agent (by whatever name called), the place of business of such agent;

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

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