the learned Single Judge and Division Bench of the High Court have failed to notice that clause 70.8 starts with a non-obstante clause. It provides that such additional or reduced costs shall not be separately paid or credited if the same has already been taken into consideration in the indexing of any inputs to the price adjustment formulae in accordance with clauses 70.1 to 70.7. She submits that in the present case, such additional costs have been dealt with in Clause 70.3 (vii). She submitted that the sales tax was not increased based on legislation. The learned senior counsel submitted that the work of embankment construction is a part of the work of clearing and grubbing, which includes backfilling up to 150 mm. She submitted that when topsoil is removed as it is unfit for construction, this activity has to be a part of clearing and grubbing. On facts, she submitted that no evidence had been placed on record to show that the Engineer had required the respondent to remove the top