Place of Business – Sec 2(85) Illustrations
- Builder has his registered-cum-corporate office in Delhi and Construction site in Noida.
In this case the place of business is Delhi and that is where “business is ordinarily carried on” or where business decisions are made. Construction site lacks a sufficient degree of permanence.
- Factory located in Jaipur and registered-cum-corporate office is in Ahmedabad.
In this case place of business is Jaipur. The place where “business is ordinarily carried on” as the factory satisfies the condition of sufficient degree of permanence.
- Customer site in Indore of a lift manufacturing company whose registered-cum-corporate office in Mumbai.
In this case place of business is Mumbai because that is where “ business is ordinarily carried on”.