https://www.taxtmi.com/caselaws?id=160808 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. en-us Tue, 09 Apr 2002 00:00:00 +0530 Tue, 24 Dec 2013 18:26:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160808 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. Case-Laws VAT and Sales Tax Tue, 09 Apr 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160808