https://www.taxtmi.com/caselaws?id=795106 Contract clauses requiring quoted rates to include taxes and duties, while reimbursing statutory tax variations on actuals, governed despite the firm-price condition. Read as a whole, the arrangement placed the tax component on the purchaser: tax increases were reimbursable to the supplier and tax reductions correspondingly benefited the purchaser. Section 64-A of the Sale of Goods Act applied absent a contrary contractual intention. Allowing the supplier to retain excise-duty savings without any change in cost or agreed profit would cause unjust enrichment. Accordingly, the reduced excise-duty benefit was payable to the purchaser, not refundable to the contractor. en-us Tue, 14 Jul 2026 00:00:00 +0530 Fri, 17 Jul 2026 08:37:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795106 Contract clauses requiring quoted rates to include taxes and duties, while reimbursing statutory tax variations on actuals, governed despite the firm-price condition. Read as a whole, the arrangement placed the tax component on the purchaser: tax increases were reimbursable to the supplier and tax reductions correspondingly benefited the purchaser. Section 64-A of the Sale of Goods Act applied absent a contrary contractual intention. Allowing the supplier to retain excise-duty savings without any change in cost or agreed profit would cause unjust enrichment. Accordingly, the reduced excise-duty benefit was payable to the purchaser, not refundable to the contractor. Case-Laws VAT / Sales Tax Tue, 14 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795106