JUDGMENT

THAKKAR, J. - The High Court has repelled the challenge made to an arbitration award rendered by an umpire by its judgment under appeal. The dispute arose in the context of facts recounted hereafter. A tender was submitted by the respondent for the supply of motor spare parts in which it was mentioned that the prices were subject to change and the 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 supplied the central sales tax came to be imposed. A dispute arose as to whether the respondent was entitled to charge sales tax over and above the listed price as indicated in the price list. The umpire has rendered his award in favour of the respondent. Learned counsel for the appellant has contended that the award is a non-speaking award which does not contain reasons and therefore it is invalid. It is true that the question whether a non