Section 2
[(dd) " place of business " includes —
2 [(dd) " place of business " includes —
(i) in any case where a dealer carries on business through an agent by (whatever name called), the place of business of such agent;
(ii) a warehouse, go down or other place where a dealer stores his goods; and
(iii) a place where a dealer keeps his books of account;]
(e) " prescribed " means prescribed by rules made under this Act;
(f) " registered dealer " means a dealer who is registered under section 7;