Tcs on liquor sales

Dear All,

Seeks your help for the following situation.

"A" Company is a whole sale seller of liquor in (X) District. In another district (Y) this "A" company is doing retail sale business of liquor, and buying goods from "A" Company situated in (X).

Now the question is whether this whole seller company "A" will deduct TCS on LIQUOR SALE while sending the goods in his own name in another state. ??

Pls help.

Thanks in advance.