9911796707
TMI Blog2002 (4) TMI 903X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 according to the petitioner, buyers who are entitled to avail concessional rate should issue the dec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ate 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 loaded when contract price is quoted and agreed. When there is no such agreement between the parties, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . In the circumstances and in view of want of provision for issuing declarations in the contract between the parties, I do not think that the petitioner is entitled to, as a matter of right, claim concessional rate on sales to the purchasers. Moreover, as already found, when full rate of tax is loaded in the contract price, the petitioner will be unjustly enriched by concessional rate because ther ..... X X X X Extracts X X X X X X X X Extracts X X X X
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