JUDGMENT :

Uday U. Lalit, J.

1. These appeals by special leave arise out of common judgment and order dated 20.12.2013 passed by the High Court of Delhi at New Delhi in FAO (OS) 588 of 2013 and in FAO (OS) 590 of 2013. The questions raised in these appeals being identical, the appeals are dealt with by this common judgment and for the sake of convenience, the facts leading to the filing of FAO (OS) 588 of 2013 are dealt with in detail.

2. Contract No.TNHP/2, Construction Package II-C for a contract price of Rs.295.53 crores for executing the work of 4-laning and strengthening of the existing 2 lanes sections between km 38 to km 115 on National Highway-2 in Uttar Pradesh was awarded to the Respondent on 12.03.2001.

3. Clause 14.3 of “Instruction to Bidder” was as under:-

“All duties, taxes and other levies payable by the Contractor under the contract, or for any other cause, as of the date 28 days prior to the deadline for submission of bids, shall be included in the rates and prices and the total Bid Price submitted by the bidder.”

The parties adopted FIDIC form of conditions of contract with some changes which are called Conditions of Particular Application (“COPA”, for short). Clauses