Section 2(1)(l) in Rajasthan Tax on Entry of Goods Into Local Area Act, 1999
(l)"place of business" means any place where a dealer is doing business and includes,-(i)any warehouse, godown, or other place where the dealer stores or processes his goods;(ii)any place where the dealer produces or manufacture goods;(iii)any place where the dealer keeps his books of accounts;(iv)the place of business of the agent, where the dealer carries on business through an agent (by whatever name called);