The Petitioner, under Section 34 of the Arbitration and Conciliation Act, 1996 (for short, the Arbitration Act), has challenged award dated 22 July 2010, thereby dismissed the claim of the Petitioner.

2. The operative part of the award is as under:-

Award:-

I, Shri G.K. Lodha, DGM (NWP-IT), BSNL, Pune as Sole Arbitrator appointed in the dispute between M/s Salasar Hanumanji Industries, Kolkata and BSNL, Mumbai in exercise of powers vested under Section 31 of Arbitration and Conciliation Act, 1996, pass the order today i.e. on 22.7.2010 at Pune that the LD charges which are claimed by BSNL, Mumbai, are correct and no refund should be made to the claimant, M/s Salasar Hanumanji Industries, Kolkata. The claim of Sales Tax by the claimant M/s Salasar Hanumanji Industries, Kolkata is quashed.”

3. The basic events as per the Petitioner are as under:-

In the year 2000, the Petitioner responded to the Respondent's tender for supply of Galvanized Tapered Steel Tubes (for short, “the goods”). The tender of the Petitioner for supply of goods was accepted by the Respondent for the total consideration of Rs.56,30,100/-. The supply contract was governed by purchase order which stated vari