RELIANCE INFRASTRUCTURE LTD Vs. DEPUTY COMMISSIONER, SALES TAX

JUDGEMENT

(1.) THE International Competitive Bidding Tender commonly known as Global Tender was invited by the Damodar Valley Corporation (in short DVC) for supply and installation of main plant package for Raghunathpur Thermal Power Project, Stage -I.

(2.) THE bid was not restricted to a foreign bidder as the domestic bidder was also permitted to participate therein.

(3.) THREE contract agreements were entered into on 6th December, 2008 wherein the first contract relates to the supply including design, engineering, manufacturing, inspection, testing and packing of a plant and equipments including mandatory spares of the main plant as Turn Key Package from abroad, the second one also relates to supply contract inclusive of the above of Indian origin and the third contract is restricted to a service. All the aforesaid contracts were agreed under a Turn Key Package for commissioning and setting up of the Thermal Power Project and the ownership of the plant and equipments including the spare parts procured in the country or by import shall be transferred to the DVC.