Section 194C: Erection Obligation Doesn't Convert Supply Contract to Works Contract; No TDS on Supply Order.

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....TDS u/s 194C - Works contract or contract for sale - Though the supply portion and erection portion dovetail into each other, the erection portion does not control the supply portion and the supply contract does not become a works contract, just because there is an obligation cast on the supplier to erect the equipment which by that time has become the property of the purchaser. - no TDS on supply order - AT....