In this Act, unless the context otherwise requires---

(23). "Place of business" means any place where a dealer purchases or sells goods and includes:

(a) any warehouse, godown or other place where goods are stored or processed or are produced or manufactured; or

(b) any place where a dealer keeps his books of accounts; or

(c) any place where business is carried on through an agent by whatever name called, the place of business of such agent;