Section 2(30) in The Rajasthan Sales Tax Act, 1994
(30)"place of business" means any place in the State of Rajasthan where a dealer purchases or sells goods and includes-(a)any warehouse, godown or other place where the dealer stores goods;(b)any place where the dealer processes, produces or manufactures goods; and(c)any place where the dealer keeps his accounts, registers and documents;Explanation. - The dealer shall declare one of the places of business as his "principal place of business" in the application for registration, and his final accounts, annual statements, registers and documents shall necessarily be kept at such place.
