State of Himachal Pradesh enacted Himachal Pradesh Tolls Act, 1975 to provide for levy and collection of tolls on mechanical vehicles  Assessee, a department of State Government, granted lease of rights to various persons (toll lessees) to collect toll levied under aforesaid Act and to pay toll money in Government treasury. Assessing Officer held that there was no tax collection at source (TCS)  by assessee in respect of toll money passed assessment order on it and raised tax demand.  The order is affirmed by CIT(A) and Tribunal. On appeal the Court held that  in view of judicial precedent on subject Assessing Officer is  directed to verify return filed by toll lessees and in event he came to conclusion that toll lessees had already paid tax on amount which ought to have been collected as TCS by assessee, then he shall not levy any tax on assessee.Matter remanded.  (AY. 2004-05 to 2008-09)