I think so if you mean "major" competitions (ie - league, Scottish Cup, League Cup, Challenge Cup etc.) but they may have faced ICT before in some of the lesser things (Inverness Cup, North of Scotland Cup and all that lot). Not 100% sure though.
We've faced you in the North of Scotland cup final, but it was a youth team that Caley put out that day, so we could probably discount that. This will be the first meeting between the two clubs in a national competition.
This is indeed the first meeting between the sides in a senior competitive fixture (league or cup). This also completes the 'full set' for Caley Thistle as Elgin were the only team in Scottish league football that we have never faced in any competition.
I was asking because if we beat Elgin we will have beaten every team in scotland apart from Annan Athletic.