DEMO|

THE HARYANA VALUE ADDED TAX ACT,2003
Chapter-I: Preliminary

2. Definitions

(1) In this Act, unless the context otherwise requires,

(z) "place of business" in relation to a dealer means any place where the dealer carries on his business and includes –

(i) a place where he sells or purchases any goods, or carries on any process of manufacture of goods;

(ii) a warehouse, godown or other place where he stores his goods;.

(iii) a place where he keeps his books of account;

(iv) any of his office or branch office; and

(v) the place of business of his agent, by whatever name called;