Prathiba M.Singh, J.

The present petitions under Section 34 of the Arbitration and Conciliation Act, 1996 (hereinafter, the “Act” have been filed challenging the impugned award dated 2nd December, 2010. The dispute arises on the short question as to whether CMI- the supplier ('CMI') is entitled to 'C' forms or reimbursement of 6% of sales tax amount deposited in respect of supplies made to the purchaser-Mahanagar Telephone Nigam Limited (hereinafter “MTNL”).

2. OMP (COMM) 198/2016 has been filed by MTNL challenging the award on the ground that the purchase order clearly contained a stipulation that the price quoted by the bidder would be inclusive of sales tax and the issuance of “C” forms was not applicable to MTNL. The Ld. Arbitrator held against MTNL. OMP (COMM) 134/2016 filed by CMI Limited (hereinafter “CMI”) is on the non-grant of interest on the awarded amount.

3. The background of the present petition is that the Department of Telecommunications (hereinafter “DOT”) issued notice inviting tenders bearing tender number 14-21/94-MMT(MMS) for supply of Polythene Insulated Jelly Filled (PIJF) underground cables on 30th November, 1994. CMI was one of the successful bidders