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The Jammu and Kashmir Value Added Tax Act, 2005.
CHAPTER I : PRELIMINARY

2. Definitions - In this Act unless the context otherwise requires, -

(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;