The assessee is dealer of\u00a0 forest product other than Tendu Patta and Timber and Agricultural product in\u00a0 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\u00a0 minor forest product and forest product are different in their nature. Minor forest products such as\u00a0 products of vegetable, and animal origin, such as grasses, bamboos, canes, tans, dyes,oils, gums, resins, fibres,\u00a0 flosses, drugs, spices, poisons, edible products and animal products \u00a0are not covered under S. 206C(1) the \u00a0assessee 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 \u00a0not liable to collect tax at source \u00a0deduct tax under S., \u00a0206C. (AY. 2011-12 to 2016-17)<\/p>\n","protected":false},"excerpt":{"rendered":"
S. 206C : Collection at source-Trading-Forest produce-Minor forest product-Forest product-Vegetable and animal origin, such as grasses, bamboos, canes, tans, dyes, oils, gums, resins, fibres, flosses, leaves, drugs, spices, poisons, edible products and animal prod-Minor forest products-Not liable to collect tax at source Agricultural product in the nature of Mahua Oil, Puhad, Ambadi, Dolma Kanji, Ratanjot and the cattle feed (Bhusa and Khal), etc. is not liable to collect tax at source. [S. 206C(1), 206C(6A), 206C(7) ]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-52666","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-dHs","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52666","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=52666"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52666\/revisions"}],"predecessor-version":[{"id":52667,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52666\/revisions\/52667"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=52666"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=52666"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=52666"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}