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    <title>2022 (6) TMI 1415 - KERALA HIGH COURT</title>
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    <description>Tender conditions expressly excluded GST from the quoted bid price, so the contractor was not required to include GST in its rate. Reading the tax clauses together, later general references to statutory taxes could not override the specific tender term excluding GST, and any ambiguity in the drafted conditions would operate against the tendering authority as their author. The corporation therefore had to bear the GST component on the contractor&#039;s bills, and the contract was governed by the tender terms as written.</description>
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      <description>Tender conditions expressly excluded GST from the quoted bid price, so the contractor was not required to include GST in its rate. Reading the tax clauses together, later general references to statutory taxes could not override the specific tender term excluding GST, and any ambiguity in the drafted conditions would operate against the tendering authority as their author. The corporation therefore had to bear the GST component on the contractor&#039;s bills, and the contract was governed by the tender terms as written.</description>
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