What is Considered as Place of Business Under Central Sales Act

As per Central sales tax, 1956 “Place of business “includes –

  1. In any case where a dealer carries on business through an agent by [whatever name called], the place of business of such agent
  2. a warehouse, goodown or other place where a dealer stores his goods
  3. a place where a dealer keeps his books of account

From the above definition it is very clear that even your agent place will be considered as business place for you and in case you’re accounting work is done at some other place than that place will also considered as place on business main implication of this provision is that in case of any search by sales tax authority at your registered place of business and dealer tells the authority that he maintain the books of accounts at some other premises then they will considered that place as you place of business and they will be authorized to conduct the search of that place.

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