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[Cites 0, Cited by 0] [Section 2(1)] [Section 2] [Entire Act]

State of Uttar Pradesh - Subsection

Section 2(1)(d) in The U.P. Tax on Luxuries Act, 1995

(d)"place of business" includes an office or any other place which a tobacconist uses for the purpose of supplying tobacco or where he keeps his books of accounts;