Section 2(5b) in Karnataka Tax on Entry of Goods Act, 1979
(5b)'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 manufactures goods;(iii)any place where the dealer keeps his books of accounts ;(iv)any place where the dealer carries on business through an agent (by whatever name called), the place of business of such agent;]
