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    <title>INGREDIENTS FOR ACCESS TO BUSINESS PREMISES BY PROPER OFFICERS</title>
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    <description>Designated officials and nominated audit parties have statutory authority to access business premises to inspect books, documents and computer systems for audits, scrutiny and verification to safeguard revenue. &quot;Place of business&quot; includes locations where business is carried on, stored, supplied or where accounts are kept, and a &quot;principal place of business&quot; is the place so specified in registration where accounts may be maintained. Registered persons must keep accurate accounts of production, supplies, stock, input tax credit and output tax at their principal or specified places of business.</description>
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      <description>Designated officials and nominated audit parties have statutory authority to access business premises to inspect books, documents and computer systems for audits, scrutiny and verification to safeguard revenue. &quot;Place of business&quot; includes locations where business is carried on, stored, supplied or where accounts are kept, and a &quot;principal place of business&quot; is the place so specified in registration where accounts may be maintained. Registered persons must keep accurate accounts of production, supplies, stock, input tax credit and output tax at their principal or specified places of business.</description>
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