https://www.taxtmi.com/caselaws?id=152655 Tax collection at source under Section 206-C applies only when payment to a seller gives the payer a right to receive specified goods listed in the provision. Payment of a government liquor-trade licence fee merely authorises the licensee to conduct that business and does not itself confer a right to receive liquor. The right to receive goods arises only when the licensee places an order with a manufacturer or supplier. Therefore, a liquor licensee paying licence fees is not a "buyer" for Section 206-C purposes, and tax collection at source does not apply to those licence-fee payments. 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 Tax collection at source under Section 206-C applies only when payment to a seller gives the payer a right to receive specified goods listed in the provision. Payment of a government liquor-trade licence fee merely authorises the licensee to conduct that business and does not itself confer a right to receive liquor. The right to receive goods arises only when the licensee places an order with a manufacturer or supplier. Therefore, a liquor licensee paying licence fees is not a "buyer" for Section 206-C purposes, and tax collection at source does not apply to those licence-fee payments. Case-Laws Income Tax Sat, 19 Feb 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152655