Section 2(23) in The Andhra Pradesh Value Added Tax Act, 2005
(23)'Place of business' means any place where a dealer purchases or sells goods and includes:(a)any warehouse, godown or other place where goods are stored or processed or produced or manufactured; or(b)any place where a dealer keeps his books of accounts; or(c)any place where business is carried on through an agent by whatever name called, the place of business of such agent;
