In this Act, unless the context otherwise requires,-

(29). "place of business" means a place from where a dealer sells any goods or where he keeps accounts, registers or documents, including those in the form of electronic records relating to sales or purchases of goods or execution of works contract and digital signature certificate granted under sub- section (4) of section 35 of the Information Technology Act, 2000, relating to his business and includes any place where the dealer processes, produces or manufactures goods or executes works contract and any warehouse of such dealer;