tax on pur. from a unregsistered dealer

mr. gupta,

since you in the profession of enginner, and you are the consumer of that product. if some one purchases the goods from any supplier , it is not covered under the contract for work. so deduction of at source is not applicablle under any provisions of the deduction of at source under the i.tax act or under the punjab vat act

since you have the purchaser of scrap which is subject of deduction of at source under section 206-c of income tax act, as your delaer is not registered and you are the purchaser your liability is not arrise for deduction at source.

Yes, I think TCS provisions (not the TDS povisions) may be applicable in case sale of metal scrap under Income Tax Act and you might have to pay TCS while purchasing scrap