IN A CASE OF PERSON (LET'S SAY X) WHICH IS A MANUFACTURER WHO SALES GOODS TO ANOTHER COMPANY (LET'S SAY B). X & B HAVE AN AGREEMENT THAT B WILL PICK UP MANUFACTURED GOODS WHEN THEY ARE REQUIRED. FOR SUCH PURPOSE B HIRES "A" A TRANSPORT CO, AND B DEBITS THE TRANSPORT AMOUNT TO X. AS PER ACT "B" DEDUCTS T.D.S. OF "A"U/S 194C. IN THIS CASE WILL "X" PERSON HAVE TO DEDUCT T.D.S. ON THE AMOUNT DEBITED BY "B", WILL SUCH TRANSACTION FALL AS CONTRACT U/S 194C. AS THE CONTRACT U/S 194C STATES THAT TAX IS TO BE DEDUCTED IF THERE IS A WORK CONTRACT OR A LABOUR CONTRACT FOR CARRYING OUT WORK CONTRACT.