In this Act, unless the context otherwise requires,-

2(w). "Place of Business" means any place where a dealer, either usually or for the time being, manufactures, sells or purchases goods or keeps accounts of stocks, manufactures, sales or purchases, execution of works contracts, hire purchase contracts and lease contracts or any other place where business activity takes place and includes -

(i) the place of business of an agent in case of a dealer carrying on business through an agent, or

(ii) any place or building in which a person carrying on a business, keeps any of his books of accounts, documents, stocks or other things, relating to his business;