(XXII) "place of business" means any place where a dealer carries on the business and includes: -
(a) any warehouse, godown or other place where a dealer stores or processes his goods;
(b) any place where a dealer produces or manufactures goods ;
(c) any place where a dealer keeps his books of accounts;
(d) in cases where a dealer carries on business through an agent (by whatever name called), the place of business of such agent; and
(e) any vehicle or vessel or any other carrier wherein the goods are stored or which is used for transporting the goods;