PRAVEEN MOTOR STORES Vs. UNION OF INDIA

JUDGEMENT

(1.) The present Writ petition involves a very short point which has already been decided by several judgments of this Court, which are all unreported. The petition refers to some of these decided cases. We had accordingly issued Rule D.B., and heard arguments on the question involved.

(2.) The question involved in this case is that the petitioner is a registered dealer under the Delhi Sales Tax Act, 1975. The Director General of Supplies and Disposals, respondent No. 2, sells Army disposal goods by way of inviting tenders. The petitioner was successful in purchasing certain electrical goods of a value of Rs. 5,77,786.00. According to letter accepting the tender, which is a sale letter dated 30-6-84 the petitioner was to pay Delhi Sales Tax as extra and it is this action which is challenged in the petition. This sales-tax is chargeable at 10%.

(3.) As the petitioner is a registered dealer, it is claimed that be has not to pay the sales-tax. The petitioner has tendered the ST-I form by which a registered dealer can purchase goods free of payment of sales-tax.