https://www.taxtmi.com/caselaws?id=794115 A tender styled as a works contract was scrutinised for substance, not label, because it sought to establish an in-house manufacturing unit for a product reserved for micro and small enterprises. The Court noted that Section 11 of the MSMED Act permits preference policies for procurement from MSEs, and the 2012 Public Procurement Policy reserves plastic blow moulded containers up to 20 litre for such procurement. It held that a reserved procurement cannot be avoided by recharacterising it as a works contract where the same product is to be manufactured using the respondent's raw materials and workforce, and found the tender contrary to the statutory procurement mandate. en-us Fri, 27 Mar 2026 00:00:00 +0530 Wed, 01 Jul 2026 08:47:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794115 A tender styled as a works contract was scrutinised for substance, not label, because it sought to establish an in-house manufacturing unit for a product reserved for micro and small enterprises. The Court noted that Section 11 of the MSMED Act permits preference policies for procurement from MSEs, and the 2012 Public Procurement Policy reserves plastic blow moulded containers up to 20 litre for such procurement. It held that a reserved procurement cannot be avoided by recharacterising it as a works contract where the same product is to be manufactured using the respondent's raw materials and workforce, and found the tender contrary to the statutory procurement mandate. Case-Laws Indian Laws Fri, 27 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794115