The assessee is dealer of  forest product other than Tendu Patta and Timber and Agricultural product in  the nature of Mahua Oil, Puhad, Ambadi, Dolma Kanji Ratnjot and the cattle feed (Bhusa and Khal) etc. The AO levied 2.5% of the turnover for failure to collect tax at source. The CIT(A) up held the order of the AO. On appeal the Tribunal held that  minor forest product and forest product are different in their nature. Minor forest products such as  products of vegetable, and animal origin, such as grasses, bamboos, canes, tans, dyes,oils, gums, resins, fibres,  flosses, drugs, spices, poisons, edible products and animal products  are not covered under S. 206C(1) the  assessee dealing in the minor forest product and agricultural product in the nature of Mahua Oil, Puhad, Ambadi, Dolma Kanji, Ratanjot and the cattle feed (Bhusa and Khal), etc. are  not liable to collect tax at source  deduct tax under S.,  206C. (AY. 2011-12 to 2016-17)