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2015 (3) TMI 872

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..... to whether the registration under the Act is required or not. In fact, the terms and conditions, as attached with the petition, does not make any of the condition as directory. It appears that the tenderers are required to respond to each of the conditions - The purpose of registration under the Act is for deduction of tax at source from the works contract for which tenders were invited. Not only .....

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..... ion of the petitioner in respect of his offer in response to tender of construction of pre-fab shelter was declined. One of the terms and conditions of the tender was that the tenderer should disclose his Taxpayer Identification Number (TIN)/Central Sales Tax (CST) Number i.e. registration under the Haryana Value Added Tax Act, 2003 (for short 'Act') or under the Central Sales Tax Act, .....

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..... our tender form and the Tendering Board, to give a fair opportunity asked you to submit the same after opening the tender where all other tenderers were also present. Since you could not produce the Registration Certificate and Tin No. of your firm or agency, the tendering board was left with no other option but to reject the bid as your tender was not meeting the defined terms and conditions whic .....

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..... pondents have communicated that TIN number is necessary only for Income Tax. We do not find any merit in the arguments raised. It is the terms and conditions of each department as to whether the registration under the Act is required or not. In fact, the terms and conditions, as attached with the petition, does not make any of the condition as directory. It appears that the tenderers are requir .....

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