and the terms of the contract is certainly a possible view, to say the least. We do not see any reason to interfere. The Division Bench in our considered view, was completely right and justified in dismissing the challenge.” (emphasis added) 12. There was some controversy before the Division Bench on the issue whether there was an actual increase in the sales tax. However, after perusing the circular dated 1st December 2004, the Division Bench concluded that there was an addition of 3% in the amount of sales tax, as a result of which applicable sales tax increased from 22% to 25%. In the light of the law laid down by this Court in the case of National Highways Authority of India2, the contention based on the first claim made by the respondent has no merit. 13. Now, we turn to the issue of whether the claim for the construction of embankment forms part of the activity of clearing and grubbing and was not payable as embankment work. We may note here that two expert members of the