M/S.Zunaid Enterprises & Ors vs State Of Chhattisgarh & Ors

The Supreme Court held that the appellants, successful bidders for Tendu leaves, are liable to pay taxes under the VAT Act as per the tender documents issued by the Chhattisgarh State Minor Forest Product (Trading & Development) Co-operative Federation Limited. The Court found the High Court's reliance on certain clauses in the tender documents to be flawed, thereby affirming the tax liability. The Court granted leave in all Special Leave Petitions and allowed the appeals, setting aside the High Court's decision.