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    <title>2021 (9) TMI 1505 - KERALA HIGH COURT</title>
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    <description>Tender terms were treated as governing the bid where the notice inviting tender stated that quoted rates were to include all taxes except GST. The bill of quantities also required rates to be entered without taxes, and that wording could not be displaced by the employer&#039;s later contention or by the internal estimate. A bidder was bound by the express tender conditions, and the conduct of other bidders could not override them. On that basis, the GST component was payable over and above the contract amount, and the refusal to pay it was set aside.</description>
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