Maintenance of books of accounts may be centralised at principal place with written intimation, preserving input tax credit eligibility. Principals and auctioneers handling tea, coffee, rubber etc. must declare warehouses as additional places of business and, ordinarily, maintain books of accounts at each such place; where difficulties exist they may maintain those books at their principal place of business after written intimation to the jurisdictional proper officer, and remain eligible to claim input tax credit subject to other statutory conditions.