Section 2(o) in The Chhattisgarh Value Added Tax Act, 2005
(o)"Place of business" means any place where a dealer purchases or sells any goods or stores goods or keeps documents or accounts of his purchases or sales or both and also includes-(i)the place of business of an agent where a dealer carries on business through an agent;(ii)any place or building whether any business is carried on therein or not, in which the person carrying on the business, keeps any of his books of accounts, documents, stocks or other things, relating to his business;
