https://www.taxtmi.com/caselaws?id=294113 Tender conditions for High Security Registration Plates are not immutable; a State may revise them when material circumstances change, including failed tender progress, increased competition, and a larger pool of approved manufacturers. The earlier Supreme Court decision upheld the conditions on the facts then existing, but it did not require identical terms in every future tender. Because the policy change aimed to broaden competition while preserving technical standards and public safety, and no arbitrariness, mala fides, discrimination, or statutory breach was shown, the deletion of the foreign-experience and turnover requirements was valid and not open to interference. en-us Wed, 12 May 2010 00:00:00 +0530 Tue, 05 May 2026 18:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=294113 Tender conditions for High Security Registration Plates are not immutable; a State may revise them when material circumstances change, including failed tender progress, increased competition, and a larger pool of approved manufacturers. The earlier Supreme Court decision upheld the conditions on the facts then existing, but it did not require identical terms in every future tender. Because the policy change aimed to broaden competition while preserving technical standards and public safety, and no arbitrariness, mala fides, discrimination, or statutory breach was shown, the deletion of the foreign-experience and turnover requirements was valid and not open to interference. Case-Laws Income Tax Wed, 12 May 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=294113