Lala Bharat Lal and sons v. ITO(TDS) (2020)78 ITR 451/187 DTR 193/183 ITD 172 / 204 TTJ 393 ( Luck ) (Trib)

S. 206C : Collection at source – Trader in scrap – Waste -Not in the business of manufacturing – Not liable to deduct tax collection at source .

Tribunal held that  sale of  scrap, which included unburned transformer coils from various distribution companies of  UPPCL. The Assessee was not in the business of  manufacturing and the scrap sold by it  did not result from the manufacture or  mechanical working of  materials. The Assessee was not liable to collect tax at  source.( AY.2014-15 to 2016-17)