Classification of instant tea as tea prompts liability to cess under tea legislation; clarification directs collection and dispute resolution. Instant tea falls within the Tea Act's definition of tea as commercially known varieties under Section 3(n) and is therefore liable to cess under the Act; levy and collection procedures for tea apply and pending disputes or audit objections should be decided in light of this clarification.
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Classification of instant tea as tea prompts liability to cess under tea legislation; clarification directs collection and dispute resolution.
Instant tea falls within the Tea Act's definition of tea as commercially known varieties under Section 3(n) and is therefore liable to cess under the Act; levy and collection procedures for tea apply and pending disputes or audit objections should be decided in light of this clarification.
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