Tds on freight charges

Where seller sold goods to assessee (buyer) and under contract of sale it was bound to send goods to buyer and to pay transportation charges to goods transport agency and assessee reimbursed freight component to seller and claimed deduction of same, assessee was not liable to deduct tax at source under section 194C in respect of freight component [[2016] 71 tax mann.com 207 (Calcutta)/[2016] 240 Tax man 582 (Calcutta)/[2016] 385 ITR 575 (Calcutta]