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TMI Blog2011 (8) TMI 840X X X X Extracts X X X X X X X X Extracts X X X X ..... a, J. Sandeep Goel with Seema Sood for the Petitioner Rajesh Mandhotra, Deputy Adv.-General and Bhawana Dutta for the Respondent JUDGEMENT Deepak Gupta, J:- By means of this petition, the petitioner prays that a writ of mandamus be issued directing the respondents to make payment of the Central sales tax as per law. According to the petitioner, the State Government has paid Central sales tax only at two per cent whereas it was liable to pay the same at four per cent and therefore should pay the balance sales tax at two per cent. Briefly stated, the facts of the case are that the State invited tenders for supply of material including GI pipes. One of the terms and conditions was that the rate should be f.o. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by taking into consideration the CST at two per cent. Thereafter, the petitioner filed the present writ petition claiming the difference of two per cent. The respondents have raised a preliminary objection that a writ petition is not maintainable and that this contractual obligation cannot be decided in a writ petition. It is also contended that in view of the fact that there was an arbitration agreement between the parties, the petitioner should be directed to avail of the remedy in such arbitration proceedings. The undisputed facts as they emerge from the petition are that the rate of tax payable is four per cent. It is also not disputed that the petitioner-company paid tax at four per cent. It is also admitted case of the petiti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the comparative statement of costing including excise duty and sales tax of all the tenderers was considered by the committee. In the case of the petitioner, the Central sales tax, while considering the tender, was taken at two per cent. It is not only the petitioner who had quoted two per cent CST but I find that some other tenderers including M/s. Bhushan Ltd., had quoted Central sales tax at two per cent. The committee, therefore, evaluated the tenders on the basis of the quotation made by various tenderers including the petitioner. The petitioner having quoted two per cent as the sales tax cannot now resile and say that the statutory liability being four per cent the State should be held to pay this amount. There can be occasions ..... X X X X Extracts X X X X X X X X Extracts X X X X
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