02 April 2009
a contractor is one who makes an agreement with another to do piece of work, retaining in himself control of the means, methods and the manner of producing the result to be accomplished, neither party have right to terminate the contract at will.
as per whirlpool of India ltd. case... supply of goods as per specification of buyer is case of sale of goods and not job work...
so supply of material wont be coveres u/s 194C and so tds should not be deducted
CAclubindia
