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SUPREME COURT
XYZ, J
Union of India and Another v. Om Prakash S. S. and Co. and Another
Headnote: Read headnote
1. It is quite evident that S.206 - C of the Income Tax Act, 1961 refers to a case where by reason of the payment to the seller the buyer gets specific goods mentioned in the Table to the said section or gets a right to collect or receive those goods by virtue of that payment. In the instant case, when the Government issues a licence, it only enables the licensee to carry on trade or business in that item. The payment made by the licensee by way of licence fee does not ipso facto entitle the licensee to lift the goods. For obtaining the goods mentioned in the Table, the licensee has to place an order on the manufacturer or the supplier of the said goods and it is at that point of time that S.206 - C would get attracted.
2. The reliance placed on the explanation to sub-section (11) of S.206 - C is misplaced as is evident from what is stated hereinabove. "Buyer" would mean where
Payment under S.206-C of the Income Tax Act implies entitlement to specific goods, not mere permission to trade.
The court held that liquor vendors are not 'buyers' under Section 206C of the Income Tax Act, thus exempting the appellant from TDS obligations.
The provisions of Sections 44AC and 206C of the Income Tax Act are valid but should be interpreted as requiring regular assessments, ensuring no arbitrary taxation limits individuals' fundamental rig....
The execution of works contracts is a taxable event under amended sales tax laws, and appropriate classification does not violate constitutional rights.
Section 31(3) of the Andhra Pradesh Excise Act, 1968, bars the refund of license fees or deposits upon cancellation or suspension of a license.
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