Section 2(18) in Tripura Value Added Tax Act, 2004
(18)"Place of business" means any place where a dealer carries on the business and includes;(a)any 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)in cases where a dealer carries on business through an agent (by whatever name called), the place of business of such agent;(e)any vehicle or vessel or any other carrier wherein the goods are stored or used for transporting the goods;
