2002 (4) TMI 903

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....erection of electrical items for respondents 1 and 2 who are public sector undertakings. According to the petitioner, the sales to the purchasers are entitled to concessional rate of sales tax under S.R.O. No. 1728/93 as modified by S.R.O. No. 1091/99, if declarations are issued by them in terms of the annexure attached to the notifications. The petitioner has requested for such declarations and a....

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....loaded in the contract is full rate of tax. This makes it clear that the supplier shall pay tax at full rate and not at concessional rate. The benefit of concessional rate of tax is granted to the purchasers and it is for the purchasers to claim such benefit. If they want to avail the concessional rate they should make such a provision in the tender conditions so that tax at concessional rate is l....