1997 (9) TMI 573

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..... r, on the facts and circumstances of the case, the Tribunal erred in holding that the sales of tender forms are not covered by the scope of entry 4, Schedule 'A' appended to the Bombay Sales Tax Act, 1959 and that they are taxable? 3.. Whether, on the facts and circumstances of the case, the Tribunal was justified in confirming the levy of tax on the sales of Board's publication, amounting to Rs. 4,639? 4.. Whether, on the facts and circumstances of the case, the Tribunal was justified in confirming the levy of tax on the sales of waste papers, amounting to Rs. 1,471?" 2.. So far as question Nos. 3 and 4 are concerned, it is clear that the controversy therein is concluded by the decision of the Supreme Court in State of Gujarat v. Raipur .....

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..... the tender forms were supplied by the assessee to the persons who desired to submit tenders with the assessee for certain contracts. It was necessary to do so because tenders were required to be submitted in the prescribed form. The assessee charged certain amount termed as "price" for supply of the tender form. The question is whether the supply of tender forms to parties who desired to submit tenders with the assessee for certain contract can be regarded as sales in course of business to justify levy of sales tax under the Bombay Sales Tax Act. In our opinion, supply of tender forms to persons who wanted to submit tenders with the assessee-Board cannot be regarded as sales which can be subjected to tax under the Act because neither the a .....

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..... cification and tender forms. The Supreme Court observed (Commissioner of Sales Tax v. Madhya Pradesh Electricity Board [1970] 25 STC 188 at 191): "Mr. Shroff, who has argued the appeals of the Commissioner of Sales Tax, has not quite properly and rightly pressed the matter relating to imposition of sales tax on supply of specification and tender forms." 6.. In view of the above, we answer question No. 1 in the negative and in favour of the assessee. 7.. In view of the answer to question No. 1 being in favour of the assessee, question No. 2 is academic and the same need not be answered. It is accordingly returned unanswered. This reference is disposed of accordingly no order as to costs. Reference disposed of accordingly.
Case laws .....

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