Tax collection at source on specified goods requires sellers to collect prescribed amounts, subject to manufacturing-use declarations. Section 206C mandates that a seller collect tax at source from the buyer at the time of debiting the buyer's account or on receipt of payment for specified goods-including alcoholic liquor, tendu leaves, timber and other forest produce, scrap, and certain minerals-at prescribed rates under the rules. Scrap is defined as waste or scrap arising from manufacture or mechanical working and not usable as such. A resident buyer may avoid collection by furnishing a prescribed declaration for use in manufacturing, processing, producing articles or power, and the collector must deliver a copy of that declaration to the Principal Chief Commissioner.