SALES TAX GENERAL ORDER NO. 104 OF 2019, DATED 29TH AUGUST, 2019 [Reported as PTCL 2019 St. 9l9(i)] P A Y M E N T O F S A L E S T A X O N T H E B A S I S O F R E T A I L PRICE ON RAW TEA IMPORTED B Y TEA MANUFACTURERS. Recognized tea manufacturers of well-known tea brands have approached FBR regarding difficulties in fixation of retail price of imported raw tea on the ground that it is not possible to detemine retail price at the time of import because of different SKUs (in terms of varieties of blend, size, packing) of tea manufactured by them from such imported raw tea. Acknowledging, the dif ficulty as pointed out, the Board is pleased to direct that the raw tea, which is not in retail packing, shall be assessed on the basis of average retail price as declared by such manufacturers and certi fied by the concerned Chief Commissioner on the basis of past sales of each manufacturer. However, such average retail price shall not be, less than the limit as stipulated in para (ii) of STGO 103/2019 dated 07.08.2019. SUBJECT:- 2. 3. I t i s c l a r i fi e d t h a t t h e b a l a n c e a m o u n t a s w o r k e d o u t a f t e r production will be paid with return. It is also clari fied that no adverse inference shall be drawn by the department on account of such declaration of retail price, as made at import stage, being different from final retail price as determined/fixed by the manufacturer at local supply stage.