Maintenance of books for additional business places: principals and auctioneers may keep records at principal office after written intimation. Principal and auctioneer must declare warehouses storing auction goods as additional places of business and, ordinarily, maintain books of accounts at each such place; where difficulties are faced they may maintain those books at their principal place of business after intimating the jurisdictional proper officer in writing. Buyers storing purchased auction goods must disclose such warehouses as additional places. The principal or auctioneer maintaining books at the principal place may avail input tax credit subject to other statutory conditions. The Circular applies to supplies of the specified commodities sold only through auction where the auctioneer claims ITC for supplies from the principal before auction.