Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2012 (4) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2012 (4) TMI 220 - HC - VAT and Sales TaxWhether restraining the benefit of a concessional rate of duty against the “C” Form to a purchaser situated outside a particular State constitutes violation of the freedom of inter-state trade and commerce – assessee registered under Rajasthan VAT Act, engaged in business of electrical items - participated in e-auction for meter scrap items organized by First Respondent – Clause 7.8 of terms & conditions stipulated that normally sales would be treated as local sale and Sale against 'C' form/CST will not be allowed – Held that:- Court here reiterate two fundamental propositions – (i) Court would not adjudicate upon whether a sale which originates in a State is an inter-State sale or not, since that is essentially a question of fact which is required to be determined by the authorities under the Act. See Zunaid Enterprises vs. State of Madhya Pradesh (2012 (3) TMI 285 - SUPREME COURT OF INDIA) (ii) Tender condition which is imposed by the authority which invites bids is not subject to judicial review. However, said clause in tender document stipulating absolute prohibition of sales against “C” Form/CST will not be allowed. Imposition of such a condition would be arbitrary, ultravires, and violative of Article 14 of the Constitution.
|