such work by or through a contractor, with or without the knowledge of the principal employer; (c) "contractor", in relation to an establishment, means ... supplies contract labour for any work of the establishment and includes a sub-contractor; (d) "controlled industry" means any industry the control of which
Dermott
International Inc (in short `MII') as the Sub-Contractor in execution
of this work by a back to back contract to the full ... liable to the appellant for
the income-tax liability of the sub-contractor and that the umpire
exceeded his jurisdiction in allowing appellant
Inspection of Building and Construction appointed under sub-section (2) of section 42; (g) “contractor” means a person who undertakes to produce a given result ... supplies building workers for any work of the establishment; and includes a sub-contractor; (h) “Director-General” means the Director-General of Inspection appointed under
Fund constituted under section 164B. (3) For the purposes of sub-section (2), the court shall in particular have regard to the following matters, namely ... Central Government. Explanation. - For the purposes of this section, the term "contractor" shall include sub-contractors and all such persons who are responsible
railway by a railway administration or, either directly or through a sub-contractor, by a person fulfilling a contract with a railway administration
sub-
contractor who fails to discharge his liability. Further, Section 42 of the
Act stipulates joint and several liability of the contractor and sub-
contractor ... sub-
contractor.
(2) If the contractor proves to the satisfaction of the
assessing authority that the tax has been paid by the
sub-contractor
declaration of sub-contractors' turnover
and, that, under the scheme of the said 2005 Act the sub-
contractor was a "dealer ... sub-contractor. It is only the sub-
contractor who effects transfer of property in goods as no
goods vests in the respondent company (contractor
persons employed in industry. Sub-section (2) of section 7 of the Act provides for certain deductions specified in that sub-section from the wages ... railway by a railway administration either directly or through a sub-contractor. Further, the State Governments are empowered to extend the provisions
hereafter in this section referred to
as the sub-contractor) in pursuance of a contract with the
sub-contractor for carrying ... credited or paid to the account of, or to, the contractor or sub-
contractor, if such sum does not exceed twenty thousand
rupees:
Provided that
contractors and sub-contractors. The said section, so far as relevant, reads as follows :
"S. 194C. Payments to contractors and sub-contractors ... this section referred to as 'the sub-contractor') in pursuance of a contract with the sub-contractor for carrying
