TDS on purchase of water

This query is : Resolved 

05 June 2009 Hello,
My client purchases water for their processing industry.
Daily some 10 or 11 load in tanker lorries are supplied by the supplier.
The supplier bills the client once in a fortnight quoting the no. of loads supplied every day multiplied by the rate per load.

Please advice whether TDS is attracted u/s 194C?

06 June 2009 No TDS on Sale or Purchase



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