Petitioner Association Members Must Register u/s 11 to Claim TCS Exemption for Bidi Manufacturing.

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....Collection of tax at source (TCS) U/s 206C - unless the members of the petitioner-association get themselves registered as the manufacturers of bidi u/s 11 of the Regulation of Trade Act, it cannot be said that they are utilizing the processed Tendu leaves for the purposes of manufacture of bidi. - not entitled to claim exemption from TCS....