Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

1997 (6) TMI 155

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ufacture of Polyurethene Foam bus seats, had filed price list in 1986 which had been approved on the basis of contract entered into between the respondent and the Maharashtra State Road Transport Corporation. Dispute arose on account of two price lists in Part II No. 131/87 effective from 1-4-1987 and No. 181/87 effective from 30-4-1987 filed by the respondent. Under the first price list, respondent declared Rs. 59.00 per running metre as the price of bus seat (special) 381/406x91/61. It was also indicated that the price was as per the annual rate contract subject to deduction of actual freight the quantum of which was not indicated. In the second price list the price was shown as Rs. 59.20 per running metre for the bus seat (special) 381/4 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... uality and the contract dated 10-4-1987 relates only to bus seats made out of special raw materials and the order dated 26-3-1987 related to price list No. 133/87 which related to ordinary bus seats and not bus seats manufactured out of special raw materials. 5. At page 15 of the paper book produced by the respondent is seen a copy of tender dated 14-11-1986 floated by the Corporation. Item 1A related to seat cushions of four different sizes of quality mentioned therein. Item 1B related to seat cushions manufactured out of special Polythene and Isocyanate and of similar sizes. At page 17 is the copy of the tender submitted by the respondent which quoted Rs. 59.00 per running metre for item 1A of the tender and Rs. 59.20 per running metre .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ontract. It is not the case of the respondent that besides rate contract No. 15/87, dated 10-4-1987, there was any other rate contract entered into between the respondent and the Corporation. It is most probable that rate contract referred to was the one dated 10-4-1987 which, we have already pointed out took in only special bus seats which was the description given in the said price list also. The order dated 26-3-1987 was in response to a telegram issued by the Corporation. The copy of the telegram is not before us. The telegram perhaps would have referred to the quality of the bus seats required. In the absence of the telegram, we have to go by the description of goods given in the price list as special and the reference to the contract. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates