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2006 (12) TMI 131 - HC - Income TaxAssessee is a dealer in country liquor & holds L-13 licence, as wholesale dealer - demand raised for failure to collect tax as a whole-seller u/s 206C(6) - plea of assessee is that the tax had to be collected by the distillery from whom the assessee had made purchases and the assessee not being first seller, was not liable to deduct tax - ITAT was right in holding that the assessee being L-13 licensee is governed by proviso to section 44AC and, therefore, not liable to collect tax at source
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