Section 2(23) in The Karnataka Value Added Tax Act, 2003
(23)"Place of business" means any place where a dealer purchases or sells goods 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 or processes goods;(c)any place where a dealer keeps his accounts including documents and in a case where a dealer carries on business through an agent (by whatever name called), the place of business of such agent.
