<h1>Gujarat High Court Confirms Printed Materials Are Sales, Not Works Contracts; No TDS u/s 194C.</h1> The issue concerned whether the supply of printed materials as per specifications constitutes a works contract subject to Tax Deducted at Source (TDS) under section 194C. The assessee's order for printed materials was initially treated by the Revenue as a works contract. However, the Income Tax Appellate Tribunal (ITAT), referencing circular no. 715, ruled it a contract of sale, thus not attracting TDS under section 194C. The Revenue's appeal to the Gujarat High Court was dismissed, as the court found no substantial legal question, affirming the ITAT's decision based on the explanatory circular from the Central Board of Direct Taxes (CBDT).