https://www.taxtmi.com/caselaws?id=208066 In tender evaluation, bids may be assessed on the basis of ex-factory price plus applicable VAT where the objective is to secure the lowest public outflow, and differing tax incidence across bidders does not by itself make the process arbitrary or discriminatory. A later increase in VAT does not require reallocation of indents or fresh acceptance of the offer where the successful bidder continues to supply at the lower effective price and the Government's expenditure is not increased. Past performance considerations and financial rules cannot compel re-opening of a contract that remains economically advantageous. en-us Mon, 28 Nov 2011 00:00:00 +0530 Wed, 24 Sep 2014 18:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=208066 In tender evaluation, bids may be assessed on the basis of ex-factory price plus applicable VAT where the objective is to secure the lowest public outflow, and differing tax incidence across bidders does not by itself make the process arbitrary or discriminatory. A later increase in VAT does not require reallocation of indents or fresh acceptance of the offer where the successful bidder continues to supply at the lower effective price and the Government's expenditure is not increased. Past performance considerations and financial rules cannot compel re-opening of a contract that remains economically advantageous. Case-Laws VAT and Sales Tax Mon, 28 Nov 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=208066