1987 (2) TMI 474

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..... ware of the prices and terms and conditions in regard to charging of sales tax extra as mentioned in the price list. "Ruling prices" according to the said terms and conditions were subject to the sales tax being paid extra in case sales tax liability came into existence and Accordingly there was no error apparent on the face of the award. We think that the view taken by the High Court is unexcepti .....

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..... prices ruling on the date of the supply would be applicable. The price list issued by the respondent mentioned in clear terms that the prices were exclusive of sales tax and sales tax if any, will be payable extra. Now, it so happened that at the point of time when the tender was submitted the Central sales tax had not yet been imposed by the Central Government, but by the time the goods were supp .....

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..... e aforementioned clause and then has given his verdict in favour of the respondent. Now the fact that there is no elaborate discussion does not mean that the reasons have not been articulated. The rational basis of the award is revealed in the narration. In our opinion it is a speaking award, and not a silent award, though it speaks in few words. We must therefore proceed on this footing. The Hi .....

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