2014 (12) TMI 1224

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....earned ITAT, Surat (for short, 'the Tribunal'), Dated : 31.08.2005, rendered in ITA No.3691/Ahd/2004 for the A.Y. 2003-04, whereas, Tax Appeal No. 440 of 2006 is preferred by Shree Madhi Vibhag Khand Udyoug Sahakari Mandli Ltd., seeking to challenge the order of the learned ITAT, Surat, Dated : 31.08.2005, rendered in ITA No.3734/Ahd/2004 for the A.Y. 2003-04. 3. The brief facts of the case are that the appellants-assesses in both the appeals are the Cooperative Societies, which deal in the manufacture of sugar from the sugarcane supplied by the farmers and sell, thereof. According to the appellants, they used to purchase the sugarcane from the farmers on condition that the farmers will supply the same to the gate of the factory of the res....

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....Court in "COMMISSIONER OF INCOME TAX (TDS) VS. KRISHAK BHARTI CO-OPERATIVE LTD.", [2012] 349 ITR 68 (Guj). 7. As against this, Mr. Mehta, learned Advocate for the respondent-Revenue, supported the orders passed by the Tribunal and submitted that the supply of sugarcanes at the factory gate being a work contract, the Tribunal rightly passed the impugned order and the present appeals be dismissed. 8. In support of his submissions, Mr. Mehta relied on the following decisions; (1) "SHREE CHOUDHARY TRANSPORT COMPANY Vs. ITO", [2009]225 CTR 125 (Raj.); (2) "PALAM GAS SERVICE VS. CIT", [2014] 47 taxmann.com 310 (HP). 9. Heard, learned Counsels for the parties and perused the material on record as well as the orders passed by the learned CIT....