APEX CORRUGATORS Vs. UNIVERSAL PAPER MILLS

JUDGEMENT

(1.) - This is an application u/s. 115 of the Code of Civil Procedure preferred by the defendant / petitioner against order No. 30 dated 3. l2. 86 passed by Shri S. K. Ghosal, Judge, 5th Bench, City Civil Court, Calcutta, in Commercial Suit No. 200 of 1985.

(2.) Admittedly in terms of a contract entered through M/s Noble Corporation of 1-A, Vansittarat Row, Calcutta the plain-tiff-opposite party, a company having its registered office at 75-C, Park Street, Calcutta, supplied goods to the defendant-petitioner, a firm carrying on business at Shikohabad within the district of Manipuri, U.P. The agreed terms-amongst others-were that in default of payment within thirty days of delivery, the petitioner would be liable to pay interest @ 20% per annum and that in default of furnishing Central Sales Tax "C" Form in respect of the bills, the petitioner would be liable to pay the amount of Sales Tax. It appears that by five bills prepared by the said Noble Corporation the plaintiff-opposite party has claimed Rs. 2,93,356,99.

(3.) According to the defendant-petitioner the plaintiff-opposite party had charged its excise duty amounting to Rs. 69,859.63 at the rate of 40% together with special duty on the excise duty amounting to Rs. 3,492.74 in all the aforesaid bills instead of Rs. 36,673.88 at the rate of 20% at which the said dues were payable together with special duty and actually paid by the plaintiff-opposite party. In the same way Central Sales Tax which at the rate of 4% of Rs. 36,673.88 come to Rs. 1,466.95 was shown double the amount in the bills. The defendant-petitioner urges that in this way the plaintiff-opposite party has charged it Rs. 38,140.63 in excess and further that since the actual amount due comes to Rs. 2,55,216.36 after deducting Rs. 38,140.63 from the billed amount of Rs. 2,93,356.99 while the petitioner-defendant had allegedly paid Rs. 2,64,287.52 to the defendant-opposite party, it has allegedly paid Rs. 9,071.20 in, excess of what was due from it.