V.B POLYMERS (P) LTD v. SHIVAIK TELECOM LTD & OTHERS

1. This is a suit for recovery of Rs.33,14,950/-. The plaintiff claims that defendant No.1, from time to time, placed orders with it for supply of ST-1 Grey PVC compound; that as per the purchase orders, payments towards the same were to be made by defendant No.2. It is claimed that goods worth Rs.80,26,176/- were supplied to defendant No.1 against which an amount of Rs.56,73,076/- has been paid through cheques from time to time. The outstanding amount as of 7th December, 2011 is stated to be Rs.23,53,100/-. The purchase orders are marked as Ex.PW-1/3 to 4.

2. The plaintiff has led evidence through one Mr. Raj Kumar, authorized representative of the plaintiff, reiterating the claim made in the plaint with reference to the aforesaid purchase orders. The plaintiff has also charged Excise duty @ 10.3% and Central Sales Tax @ 2% under all the invoices. The plaintiff also claims to have received the statutory ‘C-Forms’ from 2015:DHC:5415 defendant No.1 against all the transactions as aforesaid and counterfoils of the same are marked as Ex.PW-1/5 to 9. It is also submitted that issuance of ‘C-Forms’ amounts to acknowledgment of receipt of goods. The entries in the account ledger of the plaintiff concerning sale of goods to defendant No.1 and receipt of monies as partial payments have been marked as Ex.PW-1/10. The invoices which remained unpaid are as under: S.NO.

INVOICE NO.

DATE AMOUNT

1. 49/11-12 04.06.2011 600.00

2. 105/11-12 06.08.2011 1,38,382.00

3. 127/11-12 08.09.2011 2,76,765.00

4. 128/11-12 08.09.2011 4,15,147.00

5. 156/11-12 15.10.2011 4,15,147.00

6. 172/11-12 30.10.2011 4,15,147.00

7. 178/11-12 05.11.2011 6,91,912.00 TOTAL 23,53,100.00

3. The learned counsel for the plaintiff submits that in all fairness, the plaintiff has sought only a lesser amount since the invoices at Serial Nos. 1 and 2 hereinabove totalling to Rs.1,38,982/- are not within the period of limitation. Hence, only an amount of Rs.22,14,118/- is claimed in the suit.

4. The plaintiff has also led evidence to prove that the goods transport receipt pertaining to the aforesaid transactions would show that the goods have been duly delivered to defendant No.1. The receipts have been marked as Ex.PW-1/16 to 19 and the relevant invoices have been marked as PW- 1/11 to 15. Ex. PW-1/17 shows an endorsement of goods having been received by defendant No.1 against invoice Nos.127 and 128. Similarly,