https://www.taxtmi.com/caselaws?id=164951 Judicial review in tender matters is confined to the legality of the decision-making process, and courts interfere only for arbitrariness, bias, lack of transparency, motive, or illegality; essential tender conditions require strict compliance. A sales tax clearance requirement may reflect the substance of a tax on sale of goods even if VAT nomenclature is used, but a registration certificate under a composition scheme for civil works does not satisfy a tender for supply of blankets. A quotation expressed exclusive of VAT also fails where rates must be inclusive of all taxes and charges. The earnest money condition was met on the accepted contract value, so no disqualification arose on that ground. en-us Mon, 28 Feb 2011 00:00:00 +0530 Tue, 16 Sep 2014 10:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164951 Judicial review in tender matters is confined to the legality of the decision-making process, and courts interfere only for arbitrariness, bias, lack of transparency, motive, or illegality; essential tender conditions require strict compliance. A sales tax clearance requirement may reflect the substance of a tax on sale of goods even if VAT nomenclature is used, but a registration certificate under a composition scheme for civil works does not satisfy a tender for supply of blankets. A quotation expressed exclusive of VAT also fails where rates must be inclusive of all taxes and charges. The earnest money condition was met on the accepted contract value, so no disqualification arose on that ground. Case-Laws VAT and Sales Tax Mon, 28 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164951