11.   Within the training class a dispute arose over whether, under the circumstances, groveling was acceptable.

12.   The dispute arose out of a conflict between the Karnataka Chief Minister, Veerendra Patil, and Congress president and leader of the opposition, Rajiv Gandhi.

13.   When disputes arose out of such situations, both parties might turn to royal justice.

14.   Often they will be left totally unread, unless and until a dispute arises.

15.   Even if disputes do arise, the vast majority will be dealt with by negotiation and consent, in the interests of a harmonious continuing trading relationship.

16.   Disputes frequently arise where one party seeks to withhold its performance, or even withdraw from the contract altogether, on account of an alleged breach by the other.

17.   However, disputes may still arise, and a second objective of the contract is therefore to provide machinery for resolution of any disputes which may arise.

18.   When a dispute arises Customs and Excise suggest that taxpayers should contact their local VAT office to request a review of the decision.

19.   This goes to demonstrate a point that I have long argued businesses should not be hit in the pocket when a dispute arises through no fault of their own.