“There is no hiring or availing of services by the person bidding at the auction. Nor is the seller or lessor, a trader who sells or distributes `goods'. The sale price or lease premium paid by the successful bidder of a site, is the consideration for the sale or lease, and not consideration for any service or for provision of any amenity or for sale of any goods.”
Union Territory Chandigarh Administration v. Amarjeet Singh (2009) 4 SCC 660,
