In this Act, unless the context otherwise requires,.

(16) "place of business" means any place where a dealer carries on business and includes,-

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

(e) any place of business of an agent by whatever name called through whom a dealer carries on business;