Bench: Shri C.M.Garg & Shri O.P.Meenaआ.अ.सं./I.T.A No. 117/Ahd/2015 िनधा"रण वष"/A.Y.:2008-09 M/S. Shree Mahuva Pradesh Vs. Income-Tax Officer Tds-4 Sahkari Khand Udyog Mandali Surat Ltd. At & Po Sugar Factory Bamania 305202 Pan: Aaaas 4731M अपीलाथ" Appellant ""यथ"/Respondent
section 206C of the Act which categorically provides three conditions must be satisfied for making liable the seller for collection of tax at source which are 1. The material should be waste 2. The material sold should be generated from manufacture or mechanical working material 3 the material sold is not re usable as such because of breakage, cutting