In this Act, unless the context otherwise requires,-

(35) "place of business" means any place where a dealer carries on the business and includes,-

1. any shop, ware-house, godown or other place where a dealer stores his goods;

2. any place where a dealer produces or manufactures goods;

3. any place where a dealer keeps his books of accounts;

4. in any case where a dealer carries on business through an agent (by whatever name called), the place of business of such agent; and

5. any vehicle or vessel or any other carrier wherein the goods are stored or which is used for transporting the goods;