Rajasthan High Court - Jodhpur
Shree Choudhary Transport Company vs I.T.O on 15 May, 2009
Author: N P Gupta
Bench: N P Gupta, Govind Mathur
IN THE HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR
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INCOME TAX APPEAL No. 164 of 2008
SHREE CHOUDHARY TRANSPORT COMPANY
V/S
I.T.O.
Mr. SANJEEV JOHARI, for the appellant / petitioner
Mr. KK BISSA, for the respondent
Date of Order : 15.5.2009
HON'BLE SHRI N P GUPTA,J.
HON'BLE SHRI GOVIND MATHUR,J.
ORDER
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Heard learned counsel for the appellant and perused the impugned order.
In our view, on the language of Sectin 194C(2), and the fact that the goods received were sent through truck owners by the appellant, and there was no privity of direct contract between the truck owners and the cement factory. According to the contract between the appellant and the cement factory, it was the appellant's responsibility to transport the cement, and for that the appellant hired the services of the truck owners, obviously as sub-contractors. In that view of the matter, we do not find any error in the impugned order of the Tribunal. The appeal is, therefore, dismissed summarily.
( GOVIND MATHUR ),J. ( N P GUPTA ),J. /tarun/