Section 2(x) in Uttar Pradesh Value Added Tax Act, 2008
(x)"place of business" means any place where a dealer carries on business and includes-(i)any shop, ware-house, godown or other place where a dealer stores his goods;(ii)any place where a dealer produces or manufactures goods;(iii)any place where a dealer keeps his books of accounts and documents;(iv)any place where a dealer executes the works contract or where the right to use goods is exercised;(v)in a case of a dealer who carries on business through an agent (by whatever name called), the place of business of such agent;
