TCS and TDS purcahse sales most confusing please explain me dear CA club

Section 194 Q provision tells us ,payment purchase TDS should deduct when the purchase consideration RS 50 lakhs exceeding.....and also py turnover 10 crores above he is eligible cut TDS


Section 206 tax collection at source when seller have more than 10 crore and having sales considerations previous year 50 lacs exceeds he is eligible to collection TCS



My Query:


Case 1: Mr X (purchaser)having turnover 10 crore more and having purchase consideration exceeding 50 lakhs on previous year , And Mr A having turnover exist 10 crore more and having sales consideration also 50 lakh exceeding..... In this scenario can both parties make TDS deduction and TCS collection???


Case 2: Mr X(purchaser) having turnover below 10 crore and purchase consideration below 50 lakhs ,But Y having (seller ) more than 10 crore turnover and 50 lakh sales considerations

So here only seller make TCS only collect??


Please explain this two sections very broadly all scenario please please...