SHREE CHOUDHARY TRANSPORT COMPANY Vs. INCOME TAX OFFICER

JUDGEMENT

(1.) HEARD learned Counsel for the appellant and perused the impugned order.

(2.) IN our view, on the language of Section 194C(2), and the fact that the goods received were sent through truck owners by the appellant, and there was no privity of direct contract between the truck owners and the cement factory. According to the contract between the appellant and the cement factory, it was the appellant's responsibility to transport the cement, and for that the appellant hired the services of the truck owners, obviously as sub -contractors. In that view of the matter, we do not find any error in the impugned order of the Tribunal. The appeal is, therefore, dismissed summarily.