In this Act, unless the context otherwise requires,-

(32). "Place of business" means any place where a dealer carries on business and includes-

(a) any warehouse, godown or other place where the 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 account,

(d) in case where a dealer carries on business through an agent by whatever name called, the place of business of such agent, or

(e) any vehicle or vessel or any other carrier wherein the goods are stored or used for transporting the goods;

Explanation. - The place of business specified in sub-clause (e) shall not be construed as such for the purpose of registration under sections 25 and 26.