ABB LIMITED Vs. COMMISSIONER, DELHI VALUE ADDED TAX

JUDGEMENT

(1.) The questions of law which arise for consideration in this case are:

(2.) The brief facts of the case are that the Appellant, a public limited company, inter alia, is engaged in the manufacture and sale of engineering Goods including power distribution system and SCADA system. It is a market leader in power and automation technologies that enable utility and industry customers to improve performance while lowering environmental impact. It is a subsidiary of ABB LTD., Zurich, Switzerland, which has operations in over 100 countries and employs about 130,000 personnel. The appellant responded to an Notice Inviting Tenders ("NIT") dated May 15, 2003 issued by Delhi Metro Rail Corporation (DMRC) for supply, installation, testing and commissioning of traction electrification, power supply, power distribution and SCADA systems for Line 3 Barakhamba Road-Connaught Place-Dwarka Section of Delhi Metro Project.

(3.) As part of the scope of the Contract, the Appellant had to provide transformers, switch-gear, High Voltage cables, SCADA System and also provide complete electrical solution, including Control room for operation of metro trains, between Barakhamba Road-Connaught Place-Dwarka Section. The Bid Document contained detailed Bill of Goods, Quantities and specifications for the Goods, sources (i.e. name of the manufacturer/brand), detailed terms and conditions including app royal of sub-contractors/suppliers, testing, certification and Acceptance of Goods and components of work, were provided. The NIT was in two parts i.e.