https://www.taxtmi.com/caselaws?id=217717 The High Court upheld the Tribunal's decision that the contract between the gas suppliers and the assessee was for the sale of goods, not a work contract. Consequently, Section 194C of the Income Tax Act did not apply. The court found that the Tribunal's order was legally sound and correctly interpreted the contract and relevant legal provisions, dismissing the appeal. en-us Tue, 12 Jul 2011 00:00:00 +0530 Fri, 17 Jul 2026 14:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=217717 The High Court upheld the Tribunal's decision that the contract between the gas suppliers and the assessee was for the sale of goods, not a work contract. Consequently, Section 194C of the Income Tax Act did not apply. The court found that the Tribunal's order was legally sound and correctly interpreted the contract and relevant legal provisions, dismissing the appeal. Case-Laws Income Tax Tue, 12 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=217717