ORDER 1. Leave granted. By order dated 12-12-2007 made in CA No. 5845 of 2007 arising out of SLP (C) No. 6654 of 2007, this Court has held that an important substantial question of law arises for determination, namely, whether freight paid by the assessee (AOP) to truck owners who in turn are members of the said AOP is subject to TDS under Section 194-C(2) of the Income Tax Act, 1961. 2. In terms of the said order dated 12-12-2007, since the same question arises, we set aside the impugned order of the High Court stating that no substantial question of law arises, and accordingly, we remit the matter to the High Court for reconsideration in accordance with law. 3. The appeal is, accordingly, allowed.