Issues in respect of maintenance of books of accounts relating to additional place of business by a principal or an auctioneer for the purpose of auction of tea, coffee, rubber etc.
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Maintenance of books of accounts: principal and auctioneer may keep additional-place records at principal place, subject to notice, ITC conditions. Clarifies that although books of accounts are required at each additional place of business, the principal and auctioneer may maintain books relating to additional places at their principal place of business, must disclose warehouses as additional places, and must intimate the jurisdictional proper officer in writing; ITC eligibility remains subject to other statutory requirements.
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Maintenance of books of accounts: principal and auctioneer may keep additional-place records at principal place, subject to notice, ITC conditions.
Clarifies that although books of accounts are required at each additional place of business, the principal and auctioneer may maintain books relating to additional places at their principal place of business, must disclose warehouses as additional places, and must intimate the jurisdictional proper officer in writing; ITC eligibility remains subject to other statutory requirements.
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