JUDGMENT

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