1997 (9) TMI 573

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....ting to Rs. 3,81,054? 2.. Whether, on the facts and circumstances of the case, the Tribunal erred in holding that the sales of tender forms are not covered by the scope of entry 4, Schedule 'A' appended to the Bombay Sales Tax Act, 1959 and that they are taxable? 3.. Whether, on the facts and circumstances of the case, the Tribunal was justified in confirming the levy of tax on the sales of Board's publication, amounting to Rs. 4,639? 4.. Whether, on the facts and circumstances of the case, the Tribunal was justified in confirming the levy of tax on the sales of waste papers, amounting to Rs. 1,471?" 2.. So far as question Nos. 3 and 4 are concerned, it is clear that the controversy therein is concluded by the decision of the Su....

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....ales tax. The admitted factual position is that the tender forms were supplied by the assessee to the persons who desired to submit tenders with the assessee for certain contracts. It was necessary to do so because tenders were required to be submitted in the prescribed form. The assessee charged certain amount termed as "price" for supply of the tender form. The question is whether the supply of tender forms to parties who desired to submit tenders with the assessee for certain contract can be regarded as sales in course of business to justify levy of sales tax under the Bombay Sales Tax Act. In our opinion, supply of tender forms to persons who wanted to submit tenders with the assessee-Board cannot be regarded as sales which can be subje....