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2009 (10) TMI 556 - HC - Income TaxTDS - writ petitions - contract of sale or a contract of work and labour - under the contract the supplier is required to give a colour coding for the eggs by adopting a particular colour for a particular day with the emblem of the State Government. It is further contended that the colouring of the eggs is to ensure misuse and also to ensure their quality but this does not change the use of the product - Held that: - it has been stated that the contractors who are undergoing the above contract in different districts of Tamil Nadu on routine basis or regional taking lower/nil deductions certificate obtained from their Assessing Officers at Namakkal and Salem. - there is no valid reason as to why all the petitioners cannot avail of such a remedy especially when either themselves or persons similarly placed like them have been approaching the authorities under the provisions of the Income-tax Act while effecting supplies in other districts before through jurisdictional Assessing Officer under the Income tax Act. - dismissing the writ petitions, liberty is granted to the petitioners to work out their remedies by taking appropriate proceedings under the provisions of the Income-tax Act, 1961 and the Rules as framed thereunder
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