Oil and selling petroleum products – Agreement with another company for transportation of goods- Works contract-Rent- Liable to deduct tax at source u/s 194C and not 194I. Court also observed that even after the amendment to the Explanation under section 194I , the case could not fall within its scope as it was a case of a contract for transport of goods and, therefore, a contract of work within the meaning of section194C and not one which fell within the Explanation to section 194I , namely, use of plant by the assessee.