2006 (8) TMI 540

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....sh Dubey, learned counsel appearing for respondent Nos. 1 and 2. None has appeared for respondents No. 3 and 4 although notices were duly served. The respondent No. 4, Indian Oil Corporation Limited, awarded a contract to respondent No. 3 for piling and civil works at Gauhati Refinery. Thereafter the respondent No. 3 gave sub-contract to the petitionercompany for the above work and the work was....

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....nd as such it is not a company under the control of the Government. The above contention has not been controverted as affidavit-in-opposition has not been filed. Secondly, the learned counsel submitted that the contract was awarded by respondent No. 4, Indian Oil Corporation Ltd., to respondent No. 3 and respondent No. 4 had collected or deducted the tax at source from the bills of responden....