Concessional sales tax declarations cannot be compelled where the contract price already includes full tax and no contractual right exists.

An all-inclusive contract price that already incorporated sales tax did not give the contractor an enforceable right to compel purchasers to issue declarations needed for a concessional sales tax rate. Because the contract contained no term permitting concessional taxation, the tax burden was treated as having been built into the full rate, and the concession was regarded as belonging to the purchasers rather than the contractor. The purchasers could not be forced to expose themselves to possible penalty or uncertainty over eligibility. On that footing, the contractor could not insist on the declarations or claim the concessional rate, as doing so would also create unjust enrichment against the agreed price basis.

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Issues: Whether the contractor could compel the purchasers to issue declarations required for availing concessional sales tax rate under the notifications, and thereby claim the concessional rate on the contract sales.

Analysis: The contract was for an all-inclusive price that already included sales tax, and there was no contractual provision enabling concessional taxation. In such a situation, the tax burden was treated as having been loaded at the full rate, and the benefit of the concession was held to belong to the purchasers, not the contractor. As the purchasers were not shown to have agreed to issue declarations, and could not be compelled to expose themselves to possible penalty or doubt as to eligibility, the contractor had no enforceable right to insist on such declarations. Allowing concessional rate in these circumstances would also result in unjust enrichment because the agreed contract price was based on full tax.

Conclusion: The contractor was not entitled, as a matter of right, to compel the purchasers to issue declarations or to claim concessional sales tax rate.

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