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2008 (2) TMI 260 - HC - Income TaxAllegation that Assessee not deducted TDS u/s 194C on payments made for purchase of printed packing material - main purpose of the assessee to buy packing material is to obtain goods for the purpose of packing of its finished products - Admittedly, the raw material for the manufacturing of such packing material was not supplied by the respondent - Thus, it was a case of sale and not a works contract hence it is outside the purview of section 194C – revenue appeal dismissed
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