P.tax deduction

If head office in Kolkata processes salary for employees of all its other branches and site offices then P.tax for employees of  branches and site offices will be deducted in accordance with kolkata office (HO) or the state in which branch office is located ?

Is there any difference in respect of P.tax regarding branch office and site office 

and in case of permanent employee and contractual employee ?

Pls advise

Regards

Sk. Asif Ali