No TDS required on payments for printed packing materials u/s 194C; transaction deemed a sale of goods.

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....TDS u/s 194C - non-deduction of tax on the payment of supply of printed packing material - transaction on account of supply of printed packing material to the assessee was in pursuance of a contract for a ‘sale’ and not a contract for ‘work’ as alleged - No TDS liability - AT....