Procedure and facilities for large taxpayer.- Notwithstanding anything contained in these rules, the following shall apply to a large taxpayer

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....ge taxpayer shall submit the returns, as prescribed under these rules, for each of the registered premises. Explanation: A large taxpayer, who has obtained a centralized registration under sub rule (2) of rule 4, shall submit a consolidated return for all such premises. (2) A large taxpayer, on demand, may be required to make available the financial, stores and CENVAT credit records in elect....