2006 (8) TMI 540

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..... 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 executed by the petitionercompany. The respondent No. 3 thereafter wanted to deduct tax at source .....

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..... 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 respondent No. 3 and as such so far the State is concerned, it has received its due. Moreover, there was no .....

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