A hand-plucked, golden-hued tea could make for a costly cuppa after selling for $1,314 a kilogram at an auction in India.
Manohari Gold, grown in Assam, went under the hammer at the Guwahati Tea Auction Centre in the state on Tuesday.
The tea was first processed in 2018 as an experiment by the Manohari Tea Estate in eastern Dibrugarh city. It initially cost about 39,100 rupees ($511) but the price has risen and last year it sold for 75,000 rupees a kilogram.
The batch auctioned off will be sold on for the equivalent of about $24,000 a kilogram.
Estate owner Rajan Lohia said the golden brew and soothing aftertaste of the tea made it unique.
“The tea is made from the leaves … from the one-day-old tea buds which are plucked before the sunrise. It is sophisticatedly and delicately hand-rolled. It is an art,” Mr Lohia told The National.
The rolling green valleys of Kerala’s tea country - in pictures
“The tea is very rare and cannot be made as much as we want as the making procedure is tough and weather are very important. There are limited buds. It is a very costly affair,” Mr Lohia said.
The tea is the brainchild of the company’s senior planter.
Unlike a regular tea where leaves are plucked, the workers harvesting leaves for Manohari Gold painstakingly hand-pluck new buds before sunrise. The buds are then hand-rolled for 16 hours.
Occupying 400 hectares, the Manohari Tea Estate has 650 staff, but only a few have been trained to work on this variety.
Plucking takes place in June and July.
Even on a good day, the slower harvesting process means a worker can pluck only 70g to 80g of leaves, compared with 20kg of regular tea leaves within the same period.
Mr Lohia said that about 80g of buds was needed to produce about 18g of the finished product.
“The colour of the tea looks like a piece of gold. It is very rare, and we produce only 2-3 kilograms per year,” Manto Aggarwal, the the company’s legal adviser, told The National.
“We had requested them to increase the [production] cap this year as the manufacturing of our tea is very costly.”
Mr Aggarwal said the company was thrilled by the latest sale.
“We are delighted with the auction price … we manufactured this tea as an experiment in 2018 and, since then, there has been a huge demand for it.”
Ten tax points to be aware of in 2026
1. Domestic VAT refund amendments: request your refund within five years
If a business does not apply for the refund on time, they lose their credit.
2. E-invoicing in the UAE
Businesses should continue preparing for the implementation of e-invoicing in the UAE, with 2026 a preparation and transition period ahead of phased mandatory adoption.
3. More tax audits
Tax authorities are increasingly using data already available across multiple filings to identify audit risks.
4. More beneficial VAT and excise tax penalty regime
Tax disputes are expected to become more frequent and more structured, with clearer administrative objection and appeal processes. The UAE has adopted a new penalty regime for VAT and excise disputes, which now mirrors the penalty regime for corporate tax.
5. Greater emphasis on statutory audit
There is a greater need for the accuracy of financial statements. The International Financial Reporting Standards standards need to be strictly adhered to and, as a result, the quality of the audits will need to increase.
6. Further transfer pricing enforcement
Transfer pricing enforcement, which refers to the practice of establishing prices for internal transactions between related entities, is expected to broaden in scope. The UAE will shortly open the possibility to negotiate advance pricing agreements, or essentially rulings for transfer pricing purposes.
7. Limited time periods for audits
Recent amendments also introduce a default five-year limitation period for tax audits and assessments, subject to specific statutory exceptions. While the standard audit and assessment period is five years, this may be extended to up to 15 years in cases involving fraud or tax evasion.
8. Pillar 2 implementation
Many multinational groups will begin to feel the practical effect of the Domestic Minimum Top-Up Tax (DMTT), the UAE's implementation of the OECD’s global minimum tax under Pillar 2. While the rules apply for financial years starting on or after January 1, 2025, it is 2026 that marks the transition to an operational phase.
9. Reduced compliance obligations for imported goods and services
Businesses that apply the reverse-charge mechanism for VAT purposes in the UAE may benefit from reduced compliance obligations.
10. Substance and CbC reporting focus
Tax authorities are expected to continue strengthening the enforcement of economic substance and Country-by-Country (CbC) reporting frameworks. In the UAE, these regimes are increasingly being used as risk-assessment tools, providing tax authorities with a comprehensive view of multinational groups’ global footprints and enabling them to assess whether profits are aligned with real economic activity.
Contributed by Thomas Vanhee and Hend Rashwan, Aurifer
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Key figures in the life of the fort
Sheikh Dhiyab bin Isa (ruled 1761-1793) Built Qasr Al Hosn as a watchtower to guard over the only freshwater well on Abu Dhabi island.
Sheikh Shakhbut bin Dhiyab (ruled 1793-1816) Expanded the tower into a small fort and transferred his ruling place of residence from Liwa Oasis to the fort on the island.
Sheikh Tahnoon bin Shakhbut (ruled 1818-1833) Expanded Qasr Al Hosn further as Abu Dhabi grew from a small village of palm huts to a town of more than 5,000 inhabitants.
Sheikh Khalifa bin Shakhbut (ruled 1833-1845) Repaired and fortified the fort.
Sheikh Saeed bin Tahnoon (ruled 1845-1855) Turned Qasr Al Hosn into a strong two-storied structure.
Sheikh Zayed bin Khalifa (ruled 1855-1909) Expanded Qasr Al Hosn further to reflect the emirate's increasing prominence.
Sheikh Shakhbut bin Sultan (ruled 1928-1966) Renovated and enlarged Qasr Al Hosn, adding a decorative arch and two new villas.
Sheikh Zayed bin Sultan (ruled 1966-2004) Moved the royal residence to Al Manhal palace and kept his diwan at Qasr Al Hosn.
Sources: Jayanti Maitra, www.adach.ae