https://www.taxtmi.com/caselaws?id=220230 The court determined that the contract between the petitioners and the Government of Tripura was a contract for the sale of goods, not a work contract. As a result, the provisions of Section 194C of the Income Tax Act, 1961, regarding Tax Deducted at Source (TDS) were deemed inapplicable. The court directed that no income tax should be deducted from the petitioners' bills for the supply of salt under the agreement. All writ petitions were disposed of with the instruction that the respondents were not to deduct income tax from the petitioners' bills for the supply of salt, as the agreement was classified as a sale agreement. en-us Fri, 27 Jul 2012 00:00:00 +0530 Wed, 16 Jan 2013 06:41:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=220230 The court determined that the contract between the petitioners and the Government of Tripura was a contract for the sale of goods, not a work contract. As a result, the provisions of Section 194C of the Income Tax Act, 1961, regarding Tax Deducted at Source (TDS) were deemed inapplicable. The court directed that no income tax should be deducted from the petitioners' bills for the supply of salt under the agreement. All writ petitions were disposed of with the instruction that the respondents were not to deduct income tax from the petitioners' bills for the supply of salt, as the agreement was classified as a sale agreement. Case-Laws Income Tax Fri, 27 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=220230