2010 (4) TMI 795

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....n Sahu for the Respondent. ORDER Shri R.P. Tolani, - These are three appeals filed by the Revenue against the consolidated order of the Commissioner of Income-tax (Appeals), Panchkula, dated October 9, 2009 for the assessment years 2006-07 to 2008-09. Since the issues involved in these appeals are common, these appeals were heard together and are being disposed of by this common order for th....

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....made Circular No. 681 dated March 8, 1994 ([1994] 206 ITR (St.) 299) the basis of its order without going into the clarification issued by the Central Board of Direct Taxes in Circular No. 13 dated December 13, 2006 ([2006] 287 ITR (St.) 174) in which it has been clarified that in each case it has to be examined whether the contract in question is a contract for works or a contract for sale. &n....

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....h different suppliers/dealers. To conform with the company's trade mark and brand with specific printing design, the assessee purchases the printed material from these suppliers in the course of its business on sale and purchase basis which is further evident from the fact that suppliers charged value added tax at 4 per cent. This being a transaction of sale and purchase cannot be termed as contra....

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....ed on the decision of the Income-tax Appellate Tribunal, Delhi Bench in the case of Reebok India Company (supra). The ratio of all the above decisions squarely applies to the case of the assessee. In this case also, the assessee made the purchases of footwear with logo Bata. The transaction was of purchase and sale of goods and not works contract within the meaning of section 194C of the Act. 4....