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TDS on Gas cylinder Refilling on regular & one time basis

This query is : Resolved 

17 November 2008 Please advice whether TDS is deductiable on Gas Cylinder Refilling Charges done on regular basis? If yes, under which section.

what if this activity is done only once in a while & not on regular basis?

Thanks
Yogesh Modi

17 November 2008 in my view gas is covered under sale of goods hence tds is not deductible.

18 November 2008 Even if the activity is done once or repeatedly, character remains as "sale" only and hence question of TDS wont arise.






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