( 1 ) M/s. Victor Cable Industries Ltd. submitted the tenderdocument, with the respondent M/s. Engineering Projects (1) Ltd. (in short EPI ). Itwas in response to the notice inviting tender issued by respondent EPI for thesupply of cables in respect of Rayalseems Thermal Power Project of the Andhrapradesh State Electricity Board. On account of the deemed export status of theproject exemption from payment of excise duty was available to respondent EPI. This was so reflected in the purchase conditions appended to the tender enquiry. The sales tax was to be paid extra at actuals as applicable against the documentaryevidence. The petitioner s tender was accepted on 30/03/1993. The order forsupplying power cable at a total value of Rs. 77,04,210. 65 paise was placed on thepetitioner. Alongwith the order, terms and conditions of payment were annexed. Delivery was to be made within a period of four to five months. This order was tobe followed by a detailed order to be released later on.

( 2 ) IT is the case of the petitioner that the total value of the contract amountquoted was at price at Ex-works. It did not include the cost of frieght, excise dutyand sales tax because the pro