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<h1>Dismissed appeal: No direct contract under section 194C(2)</h1> The High Court of Rajasthan dismissed the appeal in a case involving section 194C(2) as there was no direct contract between the truck owners and the ... - The High Court of Rajasthan dismissed the appeal in a case involving section 194C(2) as there was no direct contract between the truck owners and the cement factory. The appellant hired the truck owners as sub-contractors to transport cement for which they were responsible.