Section 2(28) in Uttaranchal Value Added Tax Act, 2005
(28)"Place of Business" means any place where a dealer carries on business and includes-(a)any shop, ware-house, godown or other place where a dealer stores his goods;(b)any place where a dealer produces or manufactures goods;(c)any place where a dealer keeps his books of accounts;(d)any place where a dealer executes the works contract or where the right to use goods is exercised;(e)in any case where a dealer carries on business through an agent (by whatever name called), the place of business of such agent;(f)any place where a dealer or a person books or delivers goods and any vehicle or vessel or any other carrier wherein the goods are stored or used for transporting goods.
