The steps taken are : 
1. Water is taken as solvent in a vessel.
2. Water is allowed to boil.
3. During boiling, sugar is added as a solute.
4. Sugar dissolves in water and forms a solution as it is soluble in water.
5. Allow it to boil for few minutes.
6. The solution is poured through a strainer. The insoluble part of solution remains on the strainer as residue.
7. Tea is collected in a cup is called filtrate.
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