Maintenance of books of accounts: centralised recordkeeping allowed with written intimation, preserving input tax credit eligibility. Principals and auctioneers must declare warehouses storing tea, coffee, rubber, etc. as additional places of business, and buyers storing purchased auction goods there must do likewise. Books of account should be maintained at each additional place; however, where difficulties arise they may be maintained at the principal place of business if the taxpayer notifies the jurisdictional proper officer in writing. Input tax credit remains available subject to other Act provisions and rules. The clarification applies where the auctioneer claims input tax credit on supplies from the principal before auction and the goods are supplied only through auction.