Collection of tax at source by Tea Board of India.

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..... Commissioner of State Taxes and Excise, Central Zone, North Zone, Flying Squad NZ/ SZ/ CZ. 3. The Asstt. Commissioner of State Taxes and Excise, Shimla, Solan, BBN Baddi, Sirmour, Bilaspur, Hamirpur, Mandi. Kullu, Chamba, Kangra, Revenue Distt Nurpur and Una, H.P 4. The Asstt. Commissioner of State Taxes and Excise, Incharge Distt. Kinnour, H.P Dated Shimla-9 the 19th Nov., 2018. Subject: .....

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..... dated amount to an escrow Account maintained by the Tea Board. The said consolidated amount is towards the value of the tea, the selling and buying brokerages charged by the auctioneers and also the amount charged by the Tea Board from sellers, auctioneers and buyers. Thereafter, Tea Board pays to the sellers (i.e. tea producers), from the said escrow account, for the supply of goods made by them .....

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..... y of goods i.e. tea; and (ii) auctioneers on the net value of supply of services (i.e. brokerage). 6. It is requested that suitable trade notices may be issued to publicize the contents of this Circular. 7. Difficulties faced, if any, in implementation of the above instructions may please be brought to the notice of the Headquarter. (Devesh Kumar, IAS) Commissioner of State Tax and Excise, .....

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