In this Act, unless the context otherwise requires,-

(19). "Fixed place of business" means the place of business from which the dealer carries out his business activities, and includes-

(a) a place where the management of the business is undertaken, any of its branch, office, factory or workshop, godown or warehouse;

(b) a mine, oil or gas well, quarry, timberland or any other place from which natural resources are extracted; or

(c) a fixed place of business of another person (other than a broker, general commission agent or other independent agent acting in the normal course of business) who is carrying on business on behalf of the dealer in the State in ordinary course of business;