ORDER 1. Delay condoned. Leave granted. M/s Gujarat Ambuja Cement Ltd. entered into a contract with M/s. Sirmour Truck Operators Union, the respondent herein. The respondent assessee is a society. Its members consist of truck operators. 2. The question which arose before the High Court in the income tax appeals under Section 260-A was whether the assessee was liable or not liable to deduct TDS under Section 194-C of the Income Tax Act. 3. In our view, the aforestated question is a substantial question of law. The High Court ought to have decided the said question. It ought not to have dismissed the appeal summarily. 4. For the aforestated reasons, we set aside the impugned order and remit the matters to the High Court for consideration in accordance with law. The appeals are disposed of accordingly. No order as to costs.