HELP: INCOME TAX ON CASH PURCHASE

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1 bat or anfal bhai,,,

ap nay likha hay k,,,,
"IS SECTION MAIN PROVRIDED HAI K RETAILER JAB WHT AGENT KO SUPPLY KARE GA TO US KA TAX DEDUCT HOGA, "

jab retailer supplies day ga to wo retailer nahi rahay ga supplier ho jaye ga,

retailer kabhi supplies nahi dayta,,,

han 1 hi shaks retailer or supplier dono ho sakta hay, jis k liye hi ye para diya gya hay,,,,,
"Provided that turnover chargeable to tax under this
section shall not include the sale of goods on which tax is
deducted or deductible under clause (a) of sub-section (1) of
section 153"