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TMI Blog2017 (9) TMI 1746X X X X Extracts X X X X X X X X Extracts X X X X ..... lement of claims. On the basis of the quantity of the wheat supplied by the assessee to AIL, the assessee has collected the end products namely Atta or Dalia and is not bothered about the other products and wastage arising therefrom. Under the terms of agreement, by-products, waste and the residual of the wheat after manufacture belong to AIL and not to the assessee. Nowhere in the books of the assessee, the assessee has made any payment towards the services rendered by AIL in producing the Atta and Dalia for and on behalf of the assessee in the packets and containers provided by the assessee in terms of the agreement. The assessee was not required to make TDS u/s 194C of the Act on the value of the by-products. - Decided in favour of assessee. - ITA Nos. 214 & 215/CHD/2017 - - - Dated:- 7-9-2017 - MS. DIVA SINGH, JUDICIAL MEMBER AND Dr. B.R.R.KUMAR, ACCOUNTANT MEMBER For the Appellant : Shri Vibhor Garg,CA For the Respondent : Shri Ravi Sarangal, CIT-DR ORDER PER DIVA SINGH,JM Both these appeals have been filed by the assessee assailing the correctness of the separate order dated 11.11.2016 of CIT (Appeals) Chandigarh pertaining to 2013-14 and 2014-1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by them. The learned AR submitted that similar issues have already been decided by the Hon'ble Tribunal in the case of DM, State Civil Supplies Corporation Ltd;, Hoshiarpur in ITA No.214 to 216 (Asr)/2016 and in this respect filed a copy of the said order. The learned AR submitted that Hon'ble Tribunal in this case had followed the case law of M/s the Punjab State Corporation Supply and Federation Ltd., Nawanshar vs. ITO, TDS-1, Jalandhar in ITA Nos.54 to 56(Asr)/2016, for Asst. Years:2012-13 2014- 15. 6. The learned. DR, on the other hand submitted that learned CIT(A) has already allowed relief to the assessee by relying on the judgment of Hon'ble Supreme Court in the case of Hindustan Coca-cola Beverages (Pvt.) Ltd. Vs. CIT, arid learned CJIT(A) has only held that interest was to be charged from the assessee, therefore, there was no grievance left as learned CIT(A) has already allowed relief to the assessee. 5.1 It is seen that the facts and circumstances are identical to the facts of the present cases also. In the facts of the present cases, assessee relied upon the decision of the Coordinate Bench in the case of ITO Vs Ahaar Consumer Products Pvt. Ltd. It ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... agreement. 1.4 Ahaar shall be entitled, at its discretion, to depute and retain a quality control advisor to be located in plant (when manufacturing the product for Ahaaar) in order to monitor the product specification, however, Ahaaar shall not release the AIL of its obligation to manufacture the product in accordance with the specifications. 1.5 The AIL shall have fully equipped quality control lab quality control officer to check the quality of raw material Finished Material every hour. 1.6 Ahaar shall buy 30 MT of Atta/Daliya per working day initially and it could be increased up to 100 MT per day (Maximum capacity of plant) as per market demand. 1.7 The AIL shall maintain the plant including cleaning section and milling section at his own cost. The plant shall be maintained as per international standards including HACCP; FIFO, etc. 1.8 The plant shall be completely cleaned stating production. The workers shall wear clean uniform; cap, shoes, tobbaco, cigarettes, gutkha etc. are not allowed in plant. 1.9 Ahaar shall provide Raw material (Wheat) and Packaging Material i.e. HDPE/PP Bags, LDPE packets, Liners and other consumable required in production and packing i. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Total Ash 1.5% to 1.75% Acid insoluble ash 0.1% Alcoholic Acidity 0.12% Glutein 9% Minimum Water Absorption More than 80% Foreign Matter Nil Grits/Stone Nil Particle Size distribution Will be informed according to market Cleaned wheat specification Should have Nil extraneous matter Quality Standard Annexure B Wheat may contain maximum of following: Foreign Matter/Refraction a)Mud Bulb/Stone 0.5% b)Poisonous seed Nil c)Chaff 1.0% d)Other seeds of food grains 0.5% e)Damaged grain 0.5% Dunky (Vevilled) 0.5% Broken Shrevilled ..... X X X X Extracts X X X X X X X X Extracts X X X X
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