Section 2(xii) in Tripura Value Added Tax Rules, 2005
(xii)"Place of business" means any place where a dealer [sells and purchases] [Substituted vide the TVAT (First Amendment) Rules, 2011 (w.e.f. 17-08-2011).] any goods or keeps accounts of [sales and purchases] [Substituted vide the TVAT (First Amendment) Rules, 2011 (w.e.f. 17-08-2011).] (and includes warehouse and factory).
