2006 (2) TMI 160

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..... right in law in considering supply of printing and packaging materials as a contract for sale and not a services/works contract - hence there was no liability of assessee to deduct tax at source
D. A. MEHTA and Ms. H. N. DEVANI JJ. Manish R. Bhatt for the appellant. JUDGMENT 1. The Appellant-Revenue has proposed the following identically worded three questions in each of these appeals : "( .....

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..... is consolidated for two years, on the principal ground that the assessee had entered into "works contract" because the assessee was getting the materials, like jute bags and polythene bags with design logo/brand printed on such material after providing specifications to the supplier. The assessee was therefore liable to deduct tax at source under section 194C of the Income Tax Act,1961 ("the Act" .....

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..... d of the revenue is that as the printing was carried out by the supplier as per specifications of the assessee the arrangement would amount to 'works contract'. The case of the assessee is that it has entered into a contract of purchase/supply simpliciter and the entire product is supplied as such; that the suppliers are not exclusively supplying such goods to the assessee. That the assessee does .....

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