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TMI Blog2016 (1) TMI 371X X X X Extracts X X X X X X X X Extracts X X X X ..... ineering Corporation Limited. It is a simple case of supply of buses by the Haryana Roadways Engineering Corporation Limited to the Haryana Roadways. The supply of buses as such has been subjected to charge of Sales Tax and VAT. We may examine Section 194C(1) of the Act, which envisages payment of any sum to any resident for carrying out any work in pursuance of a contract between the contractor and Central or State Government etc. In the present case there is no such contract for carrying out any contract nor the expression 'Contractor' could be imputed to any one of the parties. These appeals are wholly without merit and the same are dismissed - Decided in favour of assessee - ITA No. 18 of 2010 (O&M) - - - Dated:- 5-12-2015 - MR. AJAY ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ay be noticed. During the year in question, the Income Tax Officer (TDS) had noticed that the assessee had entered into a contract with Haryana Roadways Engineering Corporation Ltd. for fabrication of bodies of buses and had failed to deduct tax at source under Section 194C of the Act. The assessee had paid an amount of ₹ 1,96,03,989/- for the Financial Year 2005-06 relevant to the assessment year 2006-07 as fabrication charges without deducting tax at source at the rate of 2% plus cess under Section 194C of the Act. The Income Tax Officer (TDS) vide order dated 29.8.2008 (Annexure A-1) under Section 201(1)/201(1A) of the Act finding the assessee in default qua tax deductible, created a demand of ₹ 5,67,490/- for the financial y ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Haryana Roadways, was liable to Sales Tax and VAT. This Court had recorded as under:- Having heard learned counsel for the parties and perusing the paper books with their able assistance we are of the considered view that there is no merit in these appeals warranting their admission and the same are liable to be dismissed. From the categorical findings, it is evident that Haryana Roadways did not purchase any bus chassis and, therefore, there was no question of any contract between Haryana Roadways through its Transport Commissioner and Haryana Roadways Engineering Corporation Limited. It is a simple case of supply of buses by the Haryana Roadways Engineering Corporation Limited to the Haryana Roadways. The supply of buses as such h ..... X X X X Extracts X X X X X X X X Extracts X X X X
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