UNITED MANUFACTURING CO. Vs. STATE OF BIHAR

JUDGEMENT

(1.) WRIT petitioner, a partnership firm, has its principal place of business at New Delhi and has also a Branch Office at Patna. Writ petitioner is a registered dealer with the Sales Tax Department of the State of Bihar.

(2.) BIHAR Fire Service Headquarters, Patna, issued a short tender notice for supply of fabricated small water tenders in the tender notice it was mentioned that the tender will be accepted of those units, which are situated and registered with Sales Tax Department of the State of Bihar. The notice also mentioned that the units located outside the State of Bihar may submit tenders through local agents, who are registered with the Sales Tax Department of the State of Bihar. It was also mentioned in the notice that upto date Bihar Sales Tax Clearance Certificate should be submitted alongwith the tender papers.

(3.) THE tender of the petitioner was accepted and the letter by which such acceptance was acknowledged was addressed to and sent at the Principal Office of the petitioner at New Delhi. Petitioner then effected supply of the goods manufactured at New Delhi, transported to the State of Bihar and delivered to Bihar Fire Service Headquarters at Patna.