Case Law Details
RELEVANT PARAGRAPHS
By consent, all the writ petitions are taken up for final disposal. Since the prayers sought for in all the writ petitions are identical, the writ petitions are disposed of by a common order.
2. The question which has been raised for consideration in the above writ petitions is as to whether the contract in question is a contract of sale or a contract of work and labour.
3. Mr. G.R. Swaminathan, learned counsel for the petitioners requested that the facts in W.P.(MD)No. 2571 of 2009 may be taken up for the disposal of all the writ petitions. Accordingly, the facts in the said case are taken up.
4. All the petitioners are suppliers of eggs. The Government of Tamil Nadu in order to ensure that the school children are provided adequate nutrition brought out a scheme for supply of eggs in the Noon Meal Centres. The present issue is one such a contract between the petitioner and the State Government represented by the first respondent. The reason for approaching this Court is that on the instructions of the second respondent Department, the first respondent has demanded payment of income-tax on such supply since the second respondent has stated that tax ought to have been deducted at source itself.
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