TMI Blog2011 (5) TMI 822X X X X Extracts X X X X X X X X Extracts X X X X ..... ication as against the purchase orders for the respective quantity placed by the assessee, transaction involved in the present case is a contract for sale and not a contract for carrying out any works, appeal of the Revenue is dismissed - I.T.A. No. 1560/Mds/2007 - - - Dated:- 23-5-2011 - ORDER PER GEORGE MATHAN, JUDICIAL MEMBER: This is an appeal filed by the Revenue against the order of the learned CIT(Appeals)-IV, Chennai in appeal No. CIT(A)-IV/CHE/634/06-07 dated 06-03- 2007 for the assessment year 2005-06. 2. Shri K.E.B. Rengarajan, Junior Standing Counsel represented on behalf of the Revenue and Shri Ajay Vohra, Advocate represented on behalf of the assessee. 3. It was submitted by the learned Junior Standing Counsel t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ork contract, the provisions of sec. 194C did apply and the assessee was liable to deduct TDS on the payments to the suppliers. 4. In reply, the learned authorised representative drew our attention to the copies of the invoices for the purchase of the packing materials and the printing and stationery, which were found at pages 24 to 37 of the paper book. It was submitted that the excise duty and sales tax had been paid on the said supplies. It was the further submission that the property in the goods being the stationery and the packing materials always remained that of the vendors. It was the submission that the assessee did not provide any of the raw materials to the vendors for doing any printing or manufacturing activity. It was the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (~Act , for short) is not attracted. Our attention, in fact, is invited to the amendment in Section 194C of the Act vide Finance (No.2) Act, 2009, with effect from 1st October, 2009, which defines work to include manufacturing or supplying a product according to the requirement or specification of a customer by using material purchased from such customer. In fact, it is clarified that the definition of the word work will not include manufacturing or supplying a product according to the requirement or specification of a customer by using material purchased from a person other than such customer. However, this amendment came into force only with effect from 1st October, 2009, which will not apply to the period in question in the present ..... X X X X Extracts X X X X X X X X Extracts X X X X
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