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Additionally, the successful bidder gets the inherent right to purchase empty bottles only by way of tendering process and obtains the goods in bulk through such tenders floated by TASMAC. There is therefore, no purchase made by the successful bidder through retail sale.

4 Whether only 1% There is no condition stipulating TASMAC to of the license fee, collect by way of DD, 99% of the license fee i.e., the agency favouring the State Government separately as commission per G.O. Ms. No. 20, Home P & E dated accrues as the 29.3.2013. Therefore, it is the responsibility income of of TASMAC only to collect the tender TASMAC? amount from the successful tenderers and remit the same to the Government.

43. It is further submitted that once the petitioner has paid Service Tax on the 1% of the Agency Commission, the same can be in no stretch of imagination or logic treated as sale consideration for empty bottles.

44. It is submitted by the respondent that TASMAC calls for tenders to operate bars adjoining the TASMAC retail outlets. It is further _____________ https://www.mhc.tn.gov.in/judis  W.P.Nos.19287 of 2023 & etc batch submitted that as per the tender documents and the conditions stipulated therein, the benefits assigned to the winning bidders are only for the sale of eatables and the collection of empty bottles. It is further submitted by the learned counsel for the respondent that the base price fixed by TASMAC for the tenders is on the basis of liquor sales made in each of such outlets.

50. It is further submitted that scrap means waste that either has no economic value or only the value of its basic material content recoverable through recycling. It is submitted that the tenders floated in the public domain by TASMAC itself described that the tender is for disposal of empty bottles used by TASMAC customers and that the category of product is categorised as “Scrap/Disposables”.