TDS on RMC supllier in Haryana

Amarpal (Querist) 04 August 2010 This query is : Resolved
Dear Sir,
I want to know about the supplier of RMC in Haryana under P.O. agreement .Can company deducte the TDS on such supplier.If No, why ?

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R.Ramachandran (Expert) 16 September 2010
TDS is deductible only when payment is made towards works contract and not otherwise.
Here it is the supply of Ready Mix Concrete and not a works contract. As the transaction involves sale and purchase and not works contract, the question of effecting any TDS does not arise.

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