Tds on payment for procurement of material to contractor

In my opinion its a pure advance for purchase of materials, hence TDS not required.

In my opinion its a pure advance for purchase of materials, hence TDS not required.

SIR 

I THINKS  

TDS IS NOT REQUIRE IN BUSNIESS OF SALE /PURCHASE INSTEAD OF PROPERTY (VALUE 50 LAC OR ABOVE)

“work” shall include-

manufacturing or supplying a product according to the requirement or specification of a customer by  using materials purchased from such customer,but does not include manufacturing or supplying a product according to the requirement or specification of a customer by using material purchased from a person, other than such customer.

If it does not satisfy the definition of work as per IT Act, then such agreement will be not considered as contract U/s 194C. Hence TDS will not be applicable.