I.A. Ansari, J.

1. Whether Value Added Tax (in short, 'VAT') is different in nature from sales tax and whether the requirement of furnishing of Sales Tax Clearance Certificate in a tender process would, since after enactment of the Value Added Tax Act, mean VAT Clearance Certificate or not? Whether Sales Tax Clearance Certificate is, by its very nature, different from VAT Clearance Certificate? Whether the requirement of submission of VAT Clearance Certificate on supply of woolen blankets can be said to be fulfilled on the submission of VAT Registration Certificate granted under a scheme of composition of the fiscal statute in respect of a works contract? What is the scope of interference in a writ appeal with an order passed in the writ petition dismissing the appeal where a new plea is wholly barred from being raised in a writ appeal if the plea was not taken in the writ petition? What is the scope of judicial review in contractual matters? These are the prominent questions, which have to be answered in this appeal.

2. The material facts, leading to this appeal, may, in brief, be set out as follows:

Pursuant to a tender notice, dated 30-09-2009, issued by Respondent No. 2, n