Section 2(16) in The Gujarat Value Added Tax Act, 2003
(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;
