https://www.taxtmi.com/caselaws?id=152655 Section 206-C applies only when payment to a seller gives the payer a right to receive specified goods covered by the provision. A government liquor licence merely authorises the holder to trade in liquor and does not, by itself, confer a right to receive goods from a seller. The article notes that the relevant trigger arises only when an order is placed on the manufacturer or supplier, not at the stage of paying licence fee. On that reasoning, government-issued liquor licensees are not treated as "buyers" for this provision, and tax collection at source is not attracted to the licence-fee payment. en-us Sat, 19 Feb 2000 00:00:00 +0530 Tue, 06 Aug 2013 12:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152655 Section 206-C applies only when payment to a seller gives the payer a right to receive specified goods covered by the provision. A government liquor licence merely authorises the holder to trade in liquor and does not, by itself, confer a right to receive goods from a seller. The article notes that the relevant trigger arises only when an order is placed on the manufacturer or supplier, not at the stage of paying licence fee. On that reasoning, government-issued liquor licensees are not treated as "buyers" for this provision, and tax collection at source is not attracted to the licence-fee payment. Case-Laws Income Tax Sat, 19 Feb 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152655