Maintenance of books of accounts: warehouses must be declared but records may be kept at principal place with written intimation. Principals and auctioneers in tea, coffee, rubber etc. must declare warehouses as additional places of business and ordinarily maintain books at each such place; however, if difficulties arise they may keep records for additional places at their principal place of business after giving written intimation to the jurisdictional proper officer. They may claim input tax credit subject to other statutory conditions. The clarification applies where the auctioneer claims ITC on supplies received from the principal before auction and goods are supplied only by auction.