TMI BlogCollection of tax at source by Tea Board of India.X X X X Extracts X X X X X X X X Extracts X X X X ..... e Taxes and Excise, South Zone, Shimla-9, H.P. 2. The Deputy 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... behalf of such sellers and buyers. 3. It has been observed that the buyers in the said auction make payment of a consolidated 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. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... section 52 of the HPGST Act, shall be collected by Tea Board respectively from the - (i) sellers (i.e. tea producers) on the net value of supply 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. Difficulti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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