https://www.taxtmi.com/caselaws?id=102609 A brief arbitral award is not invalid as non-speaking if its reasoning can be gathered from the contractual terms expressly referred to in the award. Here, the award relied on the tender terms and price list clause showing that prices were exclusive of sales tax and that any sales tax would be payable extra, so the basis of the decision was discernible. The award also disclosed no error apparent on the face of the record, because allowing recovery of sales tax over and above the listed price was consistent with the contract. The award in favour of the respondent was therefore upheld. en-us Tue, 03 Feb 1987 00:00:00 +0530 Wed, 11 Sep 2013 11:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102609 A brief arbitral award is not invalid as non-speaking if its reasoning can be gathered from the contractual terms expressly referred to in the award. Here, the award relied on the tender terms and price list clause showing that prices were exclusive of sales tax and that any sales tax would be payable extra, so the basis of the decision was discernible. The award also disclosed no error apparent on the face of the record, because allowing recovery of sales tax over and above the listed price was consistent with the contract. The award in favour of the respondent was therefore upheld. Case-Laws VAT and Sales Tax Tue, 03 Feb 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102609