sentences:  Implied terms are not stated but nevertheless form a provision of the contract.The Privy Council established a five-stage test in "BP Refinery (Westernport) Pty Ltd v Shire of Hastings".However, the English Court of Appeal sounded a note of caution with regard to the "BP" case in "Philips Electronique Grand Public SA v British Sky Broadcasting Ltd" in which the Master of the Rolls described the test as "almost misleading" in its simplicity.