Maintenance of Books of Accounts: principals and auctioneers may keep additional place records at principal place, with written intimation. Warehouses storing tea, coffee, rubber etc. must be declared as additional place(s) of business by principals and auctioneers; ordinarily books must be maintained at each additional place, but where difficulties arise they may be kept at the principal place of business instead, provided the jurisdictional proper officer is informed in writing. Eligibility to claim input tax credit remains subject to other provisions and rules, and this clarification applies where such goods are supplied only through auction and the auctioneer claims ITC for supplies from the principal prior to auction.