We can get the location without using the GPS. An SIM300 module can get the tower location by using AT commands, so we can create a simple tracking system.
AT Command to get the tower location
Simple 8051 code to display the tower location on the LCD display.
The hardware is implemented using 8051 project board.
For circuit diagram check this link
Get Location without GPS using GSM modem 1.0
Get tower location using a SIM300 gsm modem and 8051 microcontroller.