V. K. Singhal, J.—The validity of Circular No. 666 (see [1993] 204 ITR 40), dated October 8, 1993/March 8, 1996 (see [1994] 206 ITR 299), issued by the Central Board of Direct Taxes is assailed in these petitions and, therefore, all these petitions are disposed of by this common judgment.

2. The Income Tax Officer in W. P. No. 14991-93 of 1994 issued a letter dated November 8, 1993, that in view of the circular dated October 8, 1993 (see [1993] 204 ITR 40), clarification of the term "any work" in Section 194C and the decision of the Supreme Court in the case of The Associated Cement Company Ltd. Vs. The Commissioner of Income Tax, Bihar, Patna and another, AIR 1993 SC 2281, the assessee is requested to deduct tax as per the provisions of Section 194C on all types of contracts such as transport contracts, service contracts, labour contracts, material contracts as well as works contract, etc.

3. The provisions of Section 194C are as under :

"(1) Any person responsible for paying any sum to any resident (hereafter in this section referred to as the contractor) for carrying out any work (including supply of labour for carrying out any work) in pursuance of a contract between the c