Definition of bought-leaf factory updated to require operational history and majority purchased leaf from smallholders for exemption. The amended definition of bought-leaf factory requires that the factory have worked for at least six months in the financial year immediately preceding the year of duty and that it have purchased not less than two thirds of the green leaf it processed in that preceding year from growers who hold no more than ten hectares of cultivated tea land, thereby establishing operational and smallholder procurement thresholds for eligibility under the notification.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Definition of bought-leaf factory updated to require operational history and majority purchased leaf from smallholders for exemption.
The amended definition of bought-leaf factory requires that the factory have worked for at least six months in the financial year immediately preceding the year of duty and that it have purchased not less than two thirds of the green leaf it processed in that preceding year from growers who hold no more than ten hectares of cultivated tea land, thereby establishing operational and smallholder procurement thresholds for eligibility under the notification.
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