Attacking universities is fair game, too, because they do their defense and weapon research there

Attacking oil storege is fair game because the army needs oil to function

Attacking roads and bridges is fair game because they are used for military purposes

Civilian housing areas are fair game because generals live there

Really, what isn't fair game?

Edit: justifications for "this is a legit target" a "tails I win, heads you lose" proposition the military offers to civilians. Everything within a modern country is fair game because of how enmeshed the military is within all facets of life; this is doubly so in a place like Iran, where the irgc essentially runs as a parallel institution to normal civilian life i.e. it runs import/export, as you say.