Bangalore District Court
M/S Soundarya Graphics vs M/S Coffee Day Global Limited on 5 November, 2024
KABC170082002020
IN THE COURT OF LXXXIV ADDL. CITY CIVIL AND
SESSIONS JUDGE (CCH-85) (COMMERCIAL COURT),
BENGALURU
DATED THIS THE 5th DAY OF NOVEMBER 2024
PRESENT
SRI.RAMAKANT CHAVAN,
B.Com., LL.B.(Spl)
LXXXIV ADDL. CITY CIVIL & SESSIONS JUDGE,
BENGALURU.
Com.O.S.No.25061/2017
PLAINTIFF:
M/s Soundarya Graphics
At No.26, 'A' Street,
New Guddadahalli,
Mysore Road,
Bengaluru - 560 026
Rep. by Proprietor
Sri.S.Prem Anand
(By Sri.K.S.Harish, Adv.)
AND
DEFENDANTS:
1. M/s Coffee Day Global Ltd.,
(Formally amalgamated Bean
Coffee Trading Company Ltd.)
No.23/2, Vittal Mallya Road,
Bengaluru - 560 001
2. Sri.V.G.Siddhartha,
Chairman & Managing Director,
2 Com.O.S.No.25061/2017
Deceased and represented
through his legal heirs-
2(a) Smt. Vasanthi G. Hegade,
W/o Sri. Gangiah
Aged Major
2(b) Smt. Malavika Siddhartha Hegade,
W/o Late V. G. Siddhartha
Aged Major
2(c) Sri. Ishanya Hegade,
S/o Late V. G. Siddhartha,
Aged Major
2(d) Sri. Amarthya Hegade,
S/o Late V. G. Siddhartha
Aged Major
All the above are R/at
No.28, 3rd Cross, 9th Main,
Opp. to Corporation Bank,
R.M.V. Extension,
Sadashivanagar,
Bengaluru - 560 080
3. Sri. A. Venu Mandhav,
Chief Executed Officer,
(Formerly amalgamated Bean
Coffee Trading Company Ltd.)
No.23/2, Vittal Mallya Road,
Bengaluru - 560 001
4. Sri. Jayaraj C. Hubli,
Chief Finance Officer &
Chief Information Officer
(Formally amalgamated Bean
Coffee Trading Company Ltd.)
No.23/2, Vittal Mallya Road,
Bengaluru - 560 001
3 Com.O.S.No.25061/2017
5. Sri. Subroto Lahiri,
General Manager Airlines Division
(Formally amalgamated Bean
Coffee Trading Company Ltd.)
No.23/2, Vittal Mallya Road,
Bengaluru - 560 001
(D1, D3 to D5 and D2(a) to (d) by
Smt.Sanjanthi Sajan Poovayya, Adv.)
Date of Institution 11.01.2017
Nature of suit For recovery of money
Date of First Case
Management Hearing 27.05.2022
Date of commencement of
recording of evidence 20.03.2019
Date on which judgment
pronounced 05.11.2024
Time taken for disposal Years Months Days
1) From the date of First
02 05 09
Case Management Hearing
2) Total duration 07 09 25
LXXXIV Addl. City Civil & Sessions Judge
(CCH-85) Commercial Court, Bengaluru
4 Com.O.S.No.25061/2017
JUDGMENT
This is a suit filed by the plaintiff for recovery of Rs.4,82,76,262/- from the 1st defendant together with future interest at 24% p.a. from the date of suit till the date of payment of entire suit claim and cost of the proceedings.
2. Brief facts of the plaintiff's case are that, the plaintiff is doing business of printing and supply of carton boxes, menu cards, brochures, stickers, danglers, tent cards etc., and the same was supplied by the plaintiff to various customers. The defendant No.2 is the Chairman and Managing Director of the 1 st defendant, defendant Nos.3, 4 and 5 are the Chief Executive Officer (CEO), Chief Finance Officer and Chief Information Officer (CFO & CIO) and General Manager of Airlines Division of the 1 st defendant respectively. The plaintiff has entered into transaction with the 1st defendant during 2008 as a supplier of packing boxes, Carton boxes, boll books, etc. to various division like Supply Chain Management (SCM), Air Lines Division, Marketing Vending etc., maintained by the 1st defendant.
It is further pleaded that the plaintiff has supplied required material to the 1st defendant from 20.01.2008 for Rs.51,749/- under Invoice No.1749, which is duly acknowledged by the 1 st defendant and the last supply was on 04.07.2016 for Rs.24,518/- under invoice No.0134. Since 20.01.2008 to 04.07.2016, the plaintiff supplied various materials upon requirements of the 1 st defendant without any interruption on credit basis and 5 Com.O.S.No.25061/2017 maintained a running account. There is mandatory oral condition imposed on the plaintiff that the name of the supplier or its firm or its company or phone number shall not be reflected in any of the material supplied to the 1 st defendant. In compliance of the said condition the plaintiff supplied various materials to the different divisions maintained by the 1 st defendant. All the material supplied by the plaintiff are well maintained in quality and quantity as per the invoices.
It is further pleaded that from 2009 to 13.07.2016, the 1 st defendant is not cleared the outstanding, but the concerned authority of the 1st defendant made payments part by part in addition to fresh purchase orders. The 1 st defendant is also liable to pay the amount covered in the debit notes as agreed by them. The 1st debit note dated 01.10.2013 was raised by the plaintiff vide debit Note No.001 for Rs.1,25,273, which is duly acknowledged by the 1st defendant on 06.12.2013. The last Debit Note No.029 (towards freight charges) and 030 (towards Octroi charges) dated 13.07.2016 for a sum of Rs.6,654/- and Rs.4,560/- respectively, which are duly acknowledged by the 1 st defendant on 15.07.2016. The official of the 1 st defendant sent a mail dated 31.08.2015 along with attachments of payment particulars for the periods from 01.04.2014 to 15.05.2015 and disclosed that the 1st defendant has made payment towards debit notes (freight and Octroi charges). The invoices issued by the plaintiff consists some terms and conditions which includes interest at 24% on delayed payments, goods once sold cannot be 6 Com.O.S.No.25061/2017 taken back, payment terms, payments by A/c payee's cheque, draft, cash, payment will be accepted against out official receipt etc. It is further pleaded that the plaintiff send an email to the 1st defendant, whenever required to submit quotation and the 1 st defendant accepted such quotations with nominal changes in rates on the same day. On many occasions, the plaintiff paid contractual rate of interest at 24% p.a. to the vendors for delaying payments after the expiry of term days as mentioned in their invoices, who supplies raw materials for supply of materials/ goods to the 1st defendant as per its requirements. The plaintiff received legal notices from the plaintiff vendors in claiming contractual rate of interest at 24% p.a. along with their outstanding amount.
It is further pleaded that the first payment received from the 1st defendant on 15.04.2008 for Rs.60,965/- and last payment on 10.06.2016 for Rs.49,971/-. Therefore, the 1 st defendant is due a sum of Rs.1,08,45,378/- till date and also liable to pay contractual rate of interest at 24% p.a. i.e. Rs.1,04,01,593.16 as on 31.08.2016 for delayed payments since these are commercial transaction. The plaintiff was raised VAT 100 for the material supplied to the 1 st defendant from 2008 to 2016. The 1st defendant and other defendants are well aware that during 2013 Govt. Department of Commercial Taxes introduced "e-Sugam Form" which is to be raised by the supplies in favour of 7 Com.O.S.No.25061/2017 the purchaser, if the sales exceeds Rs.24,999/-. Accordingly the plaintiff raised 'e-Sugam Form' from 2013 in favour of the 1 st defendant for all the sales that exceeds Rs.24,999/-.
It is further pleaded that as per the procedure of Central Sales Tax Department, 1 st defendant is liable to issue 'C-Form' to claim CST benefits, for all out State purchases within 30 days as specified in the terms and conditions of Clause (8) of Invoice. Accordingly, the 1st defendant has not issued several Forms for a period from 2013-2017 for out of State purchase for a tune of Rs.1,11,92,368/-. The 1st defendant issued C-Forms for a sum of Rs.1,04,99,212/- with an inordinate delay. Hence, the defendants are liable to pay upto 8% of the total amount imposed by the CST Department i.e. Rs.2,16,91,580/-, which amounts to Rs.17,35,326.40. The plaintiff forwarded several emails to the defendant No.5 and his associates on behalf of the 1 st defendant with a request to issue pending C-Forms and brought to the notice that the meeting was held on 04.07.2016 in respect of pending C-Forms, if the 1st defendant fails to issue C-Form, he will liable to pay the interest. On 27.06.2016, the plaintiff sent the pending C-Form list as per their requests by way of attachment with a caution to avoid the payment of unnecessary taxes and penalties. The said email was replied by the defendant No.5 stating that, they already working on the C-Form within 2 days that will be sorted out.
It is further pleaded that the 1 st defendant has issued C-Form abruptly instead of issuing in order for years 2013 to 8 Com.O.S.No.25061/2017 2016. Due to the aforesaid reason, the plaintiff unable to submit assessment to the department of commercial taxes for which the plaintiff received notices from the said department pertaining to non filing of audited statement of account. The annual turnover of the plaintiff's firm exceeds the limit as prescribed by the concerned department. The plaintiff is liable to pay Central Excise Duty at 12.3% fixed on this annual turnover for the year 2014-
15. But, he failed to issue the same due to issuance of purchase order by the 1st defendant with inordinate delay but the 1 st defendant received required materials by endorsing the same in delivery notes. Accordingly, the plaintiff's turnover exceeds prescribed limit of Rs.1.5 Crore. Hence, the plaintiff is liable to pay Central Excise Duty of Rs.12,60,00/- to the concerned department.
It is further pleaded that the plaintiff received purchase orders from 1st defendant pertaining to Air Lines Division stating that materials / goods should be kept ready for delivery as one month in advance. The plaintiff printed and kept materials / goods as ready stock worth Rs.20,76,080/-, the said ready stock is still in the plaintiff's custody since 2014. The plaintiff is entitled to claim the said amount with interest at 24% p.a. of Rs.9,24,168/-, in total Rs.30,00,248/- till 31.08.2016. The plaintiff made repeated demands and requests to the defendants to clear the outstanding amount due by the 1 st defendant by way of number of email, telephonic also personal visits, but all efforts went in vain. During the month of March 2015 when the 9 Com.O.S.No.25061/2017 plaintiff's father was hospitalized, the plaintiff requested over email and enormous phone calls to the defendants to pay at-least Rs.20.00 lakhs out of outstanding amount due, but the same was ignored by the defendants. On the month of December 2015 again the plaintiff requested to pay Rs.15.00 lakhs, but entire efforts resulted in futile excise. The plaintiff visited many times to the 1st defendant's office explaining his personal, domestic and financial problems. Whenever the defendant Nos.2, 3 and 5 with his associates viz., Bharath Rajesh & Srinivasmurthy T. shouted against the plaintiff with a warning to face the dire consequence in case of continued efforts to meet with request to recover outstanding amount, interest etc. It is further pleaded that from January to July 2016 enormous email communications were between the plaintiff and the defendant No.5 and his associates, wherein the plaintiff demanded to clear outstanding with a caution about taxes, penalties that apart explaining his financial position of bank accounts as NPA etc. On 28.06.2016, the plaintiff forwarded a email to the defendant No.5 and his associates and the was replied that they are looking to resolve the plaintiff's issue once for all and request the plaintiff to provide one week time to sort out the issues. The defendant No.5 has also prevented the plaintiff from meeting defendant Nos.2 and 3. Accordingly, the defendant No.5 and his associates criminally conspired and collusively hatched a plan with a common intention to knock of amount due to the plaintiff, by using name and fame of the 1 st 10 Com.O.S.No.25061/2017 defendant. The plaintiff is forced to issue legal notice dated 07.09.2016 to the 1st defendant. After receipt of the said notice, the 1st defendant requested the counsel of the plaintiff to provide two weeks time to reply. After completing the said required periods again the 1st defendant requested to provide some more time by way of letter.
On 23.09.2016 associates of defendant No.5 telephoned tot he plaintiff and requested the sales details from 2014 to 2016, accordingly on the same day the plaintiff forwarded the required information through email by way of attachment. On 30.09.2016, the 1st defendant issued untenable reply by categorically denying the averments of legal notice and the 1 st defendant requested the counsel of the plaintiff to meet its representative with view to settle the matter amicably, which is contrary to the other paragraphs of the reply. On 19.11.2016, the plaintiff got issued rejoinder to the defendants. The 1 st defendant company replied on 23.11.2016 conveying that joint meeting has been organized on 29.11.2016. On the said joint meeting, the defendants requested the plaintiff to provide couple of days to clarify their accounts. Thereafter once again the plaintiff got issued rejoinder. The 1st defendant company responded to the same by denying categorically the contents of the said rejoinder.
It is further pleaded that due to non payment of outstanding amounts by the 1st defendant, the plaintiff throw into financial problems and lost his reputation and few vendors 11 Com.O.S.No.25061/2017 initiated legal proceedings against the plaintiff to recover their due along with interest and incidental charges. The plaintiff and his firm also lost profit before their bankers due to irregularity in repayment of the loans, finally the bankers declared their accounts as NPA. The act of the defendants resulted in winding up of the plaintiff's entire business. The defendants caused unwarranted and unnecessary humiliation and loss of social and business to the plaintiff. Under these circumstances, the plaintiff claiming liquidated compensation of Rs.2.00 Crore for the acts of the defendants. That the plaintiff availed the cash credit facility from the Sham Rao Vithal Co-operative Bank Ltd. for which the plaintiff provided three life insurance policies maintained since 14 years to secure the life risk along with fixed deposits and machinery. The plaintiff has lost insurance policies which covers the plaintiff and his family members' life risk for a meager amount adjustment towards said banker dues.
It is further pleaded that the defendants are due a total outstanding amount of Rs.1,07,45,358/-, contractual interest amount at 24% p.a. for delayed payment after the expiry of term days is Rs.1,04,01,593/-, penalty and interest for non issuance of C-Form and issuance of C-Forms with delay of Rs.17,35,326/-, Central Excise Duty with penalty and interest at 12.3% fixed for the year 2013-14 of Rs.12,60,000/-, Ready Spice Jet Stock with interest at 24% p.a. is Rs.30,00,248/-, liquidated damages of Rs.2.00 Crores and contractual interest at 24% p.a. for total outstanding of running account as mentioned under clause (a) 12 Com.O.S.No.25061/2017 and Ready Stock of Rs.20,76,080/- at 24% p.a. for the period from 01.09.2016 to 31.12.2016 of Rs.10,33,717, in all Rs.4,82,76,262/-.
It is further pleaded that the transactions took place between the parties is a commercial one and it fetches interest at 24% p.a. by way of damages. Hence, the 1 st defendant is liable to pay the interest at the same rate in future till full payment of the dues. The defendants are jointly and severally liable to pay the entire suit claim of Rs.4,82,76,262/- along with future interest at 24% p.a. till the realization. Hence, the plaintiff company is constrained to file this suit.
3. After service of summons, the defendants put their appearance through their counsel. During the pendency of the suit, the defendant No.2 died and his legal heirs are brought on record. They have also appeared through their counsel. The defendant No.1 filed written statement. The other defendants have filed a memo to adopt the written statement filed by the defendant No.1.
4. The Proprietor of the defendant No.1 has filed his written statement. He has denied most of the plaint averments. It is further contended that the suit is not maintainable. The suit is barred by limitation and there is no cause of action for the plaintiff to file the suit, the alleged cause of action is false, misconceived and erroneous. The 1 st defendant's registered office at KM Road, Chikmagaluru and the court at Chikmagaluru shall 13 Com.O.S.No.25061/2017 have jurisdiction to entertain the suit. The plaintiff has played fraud on the 1st defendant by supplying sub-standard quality goods which would have lead to a possible serious dent to the reputation of the 1st defendant in the airline catering business or any other business which is run by the 1st defendant. The 1st defendant had been procuring food packing materials such as card boxes, printing materials etc., which were ITC grade, the plaintiff in breach of trust and commitment, committed a fraud by supplying non ITC grade products such as card board boxes etc. to the 1st defendant from 2014 to 2016 which is not as per quotation dated 16.06.2012 of the plaintiff. The defendant Nos.2 to 5 are not necessary parties to the suit as there is no relief claimed by the plaintiff against them and even otherwise there is no contract or any other understating relating to the transactions alleged to have taken place between the plaintiff and this defendant.
It is further stated that the terms and conditions of the invoices were never accepted or adhered to by the plaintiff or this defendant. The supplies made by the plaintiff to the 1 st defendant were as per the quotation dated 16.06.2012 of the plaintiff, they have never acted upon the clauses of the invoice at any point of time during the course of transactions that have taken place. The conditions set out in quotation override the conditions of the invoice and the plaintiff is entitled to claim as per the quotation dated 16.06.2012. To gain benefit, the plaintiff cannot choose to invoke these clauses in the present suit, the plaintiff is estopped 14 Com.O.S.No.25061/2017 from invoking such clauses on the 1st defendant. Thus, all those claims arising out of the terms and conditions are not binding on the 1st defendant and not sustainable in law. It is true that the quotations were obtained from the plaintiff and are duly acknowledged by the 1st defendant. The quotation dated 16.06.2012 shall prevail in the case of the claim of the plaintiff against all other quotations which do pertain to the claim of the plaintiff. The C-Forms as claimed by the plaintiff are issued only when the goods and invoices are supplied. The plaintiff has supplied goods which are of sub-standard quality and not as per quotation. The 1st defendant is liable to provide C-Forms against those invoices which are accepted by this defendant in terms quality and quantity. The C-Forms which were issued to the tune of Rs.1,04,99,212/- in terms of the rules and regulations of Commercial Taxes for those goods which is of quality specified as per quotation dated 16.06.2012. All those goods which are rejected for bad quality and in sufficient quantity by the 1 st defendant consequently, C-Forms are not issued to such invoices.
It is further stated that, the 1 st defendant will be able to issue C-Forms only when the plaintiff submits invoices. The 1 st defendant is not liable to pay a sum of Rs.17,35,326/- as there is no contract to pay any damages as claimed in the above suit or under any circumstances to the plaintiff. Without prejudice, the quantification of Rs.17,35,326/- at 8% penalty is also disputed by this defendant as the rate of 8% will not be applicable in cases of delay or in any given circumstances and also since, the 15 Com.O.S.No.25061/2017 basis of arriving to Rs.17,35,326/- is not provided by the plaintiff, the claim cannot be allowed by this court. The 1 st defendant is liable to issue purchase orders in case there are orders placed for procuring goods from the plaintiff and in those cases where materials were procured purchase orders have been issued. The 1st defendant is not liable to pay Rs.12,60,000/- towards delay in issuing purchase orders. The purchase order nos.62 to 64 were never issued by this defendant as claimed by the plaintiff. The payment for the purchase orders have already been made to the plaintiff. The defendant has never issued instructions to keep the stock ready prior to a month for intended supplies to spice jet. This defendant is not responsible for payment of Rs.20,76,080/- towards ready stock and interest of Rs.9,24,168/- at 24% p.a. and further interest of Rs.10,33,717/- at 24% p.a. It is further stated that, the 1st defendant had cleared all payments payable to the plaintiff for supply of materials, C-Forms etc. as on date of the legal notices which was also clarified to the plaintiff and for those where sub-standard material is supplied in deviation of the quotation dated 16.06.2012 the invoices remained uncleared, this defendant has no liability to pay towards supply of sub-standard materials by the plaintiff. The plaintiff has not suffered any loss or whatsoever as claimed. It is the sole responsibility of the plaintiff to establish the quality and quantity of the stock as per the quotation and terms and conditions of the 1st defendant which the plaintiff has failed to do so. The 1st defendant has never agreed to pay liquidated 16 Com.O.S.No.25061/2017 damages to the plaintiff and without prejudice, the sum of Rs.2.00 Crore claimed is without proper quantification. The 1 st defendant is not liable to pay a sum of Rs.4,82,76,262/- and interest of Rs.1,04,01,593/- on Rs.1,08,45,378/- at 24% p.a. and Rs.10,33,717/- and Rs.30,00,248/- at 25% p.a. from the plaintiff as clarified by this defendant. The 2 nd and 5th defendants are not necessary parties to the above suit, hence, the question of them being jointly and severally liable to pay the entire suit claim does not arise at all.
It is further stated that, the court fee paid is insufficient, hence, it is liable to be rejected. The food consumables were supplied in packing materials with logos of the airline operator which are custom made for the respective airline operator and the said packing materials were exclusively procured by the defendant from third party for the said Airline operator. The plaintiff is also vendor of the 1 st defendant from 2007 and had been supplying packing materials etc. without seeking any advance deposit for any orders placed by this defendant. The defendant upon furnishing invoices would make payments and C- Forms were issued every quarterly in compliance with rules and regulations of Department of Income Tax. The invoices were submitted with certain conditions which were never adhered to by the plaintiff or by this defendant. The plaintiff has never objected to the payments made by the defendant as there was no condition set for payment and interest, the plaintiff for the first time has tried to invoke the clauses of the invoices in the above suit which cannot be enforced at all against this defendant.
17 Com.O.S.No.25061/2017It is further stated that, the plaintiff has supplied sub- standard quality packing materials which were of non ITC grade during January 2014 against the agreed quotation dated 16.06.2012. The ITC grade card boxes do not allow the oil in the food to spill over and question of contamination does not arise. In the event the 1 st defendant is held to be responsible for supplying food in non-food grade packing the defendant would result in termination of such contract from its clients. The 1 st defendant has been carrying on catering business with spice jet, Go Air etc. both domestic and international for more than a decade. The plaintiff with an intention to cheat the 1 st defendant supplied non-ITC food grade packing materials worth Rs.96,48,565/- during August, September to December 2014, January 2015 and February to July 2016 in violation of the quotation dated 16.06.2012. The plaintiff was also intimated to collect back the goods supplied on several occasions when he had admittedly visited the office of the 1st defendant for obtaining clarification and payments. But, he has failed to collect the goods lying in the warehouse of the defendant.
It is further stated that the 1 st defendant has received several complaints for supplying food in the sub-standard quality boxes from the passengers of those airlines where the defendant has supplied food consumables. The 1st defendant had informed the Plaintiff about such complaints to which the Plaintiff had promised to replace the said materials and maintain quality as agreed. The plaintiff supplied packing materials in huge 18 Com.O.S.No.25061/2017 quantities to different locations all over India, the materials were supplied by the plaintiff through his own courier. The 1 st defendant could not check the quality and quantity of the materials immediately when the delivery was made, the Plaintiff was well aware of such scenario. The 1 st defendant could get to know of the quality and quantity when the materials were used for packing food. There was either a quality or a quantity issue when the packing materials were checked for packing. The 1 st defendant has received sub-standard non-ITC grade sandwich boxes from the plaintiff in substantial quantity out of the supplies. The quantity supplied of such card boxes used for packing sandwich, samosa etc. was also found to be short from the invoice quantity mentioned in the invoice. A bag would contain a 100 pcs of boxes which is expected to be packed by the plaintiff while, the boxes were used for packing the food consumables there would be shortage of 20 boxes. The plaintiff was also informed about such issues and wherever it was found that the quality and quantity of the boxes are not as per quotation dated 16-06-2012, the defendant had to reject such supplies made for the plaintiff to take back the rejected goods.
It is further stated that the plaintiff neglected to improve the quality and quantity as agreed, the Plaintiff was bound to collect back the rejected goods from the 1 st defendant. It is pertinent to note that the plaintiff never tried to establish that the materials supplied were of ITC food grade, the goods are liable to returned for quality issues. Instead of collecting the 19 Com.O.S.No.25061/2017 goods, the plaintiff has taken coercive steps to extract monies illegally by filing false complaint and by filing the suit. The defendant has always made payments to the plaintiff based on the invoices and goods supplied from 2007 till date and there are no dues payable to the plaintiff as on date. There was no contract express or implied to compensate or make good the loss suffered by the plaintiff in any given scenario, the plaintiff at his sole responsibility has supplied the goods and also shall be responsible for any loss suffered. The plaintiff cannot direct or indirectly hold the 1st defendant for any loss suffered as the 1st defendant was not the customer of the plaintiff and there were also other customers of the plaintiff to which the plaintiff was business relations. Even otherwise, the 1 st defendant has always cleared the invoices or issued 'C' forms which are evident from the accounts ledger extract of the plaintiff which runs into several crores. Considering the fraudulent act of the plaintiff, it was forced to approach other vendors for supply of quality packing materials, the defendant was forced to stop purchasing packing materials from the plaintiff which makes it clear that the 1 st defendant had no occasion for defaulting payments of the plaintiff. The plaintiff has never come forward with any evidence to establish that the quality of the material supplied was of ITC food grade before this defendant nor before this Court. It was forced to obtain lab reports from the ITC to check on the quality of material supplied by the plaintiff, the ITC vide its report dated 23-06-2016 has confirmed that the quality of the packing 20 Com.O.S.No.25061/2017 materials were of non-ITC food grade which is against the quotation of the plaintiff.
It is further stated that it was the foremost duty of the plaintiff to establish the fact that ITC food grade packing materials were supplied. The plaintiff has filed a criminal complaint in PCR 10458/2016 against the defendants by making false allegations of cheating etc. which is totally against law and business practices. The plaintiff had remedy to approach this Court by establishing its case but, the act of approaching criminal court has forced the 1st Defendant to seek damages in terms of claiming warehouse charges, mental agony, defaming the reputation of the 1st defendant and its officers.
5. The 1st defendant has also made counter claim to dismiss the suit, to decree the claim, directing the plaintiff to pay interest pendent lite at the rate of 18% p.a. on the said sum of Rs.5.25 lakhs and to pay future interest at the rate of 18% p.a. on the above said sum of Rs.5.25 lakhs till the payment as also cost of the proceedings.
It is further stated that, after the plaintiff got issued legal notice to this defendant, despite replies sent to those legal notices the plaintiff has filed a criminal complaint in PCR No.10458/2016 before the learned 4th Addl. Chief Metropolitan Magistrate against the defendants by making false allegations of cheating etc. which is totally against law and business practices. The allegations in the complaint against the defendant are 21 Com.O.S.No.25061/2017 baseless and far from truth, the plaintiff has made very serious defamatory statements against the 1st defendant and the defendant Nos.2 to 5. The Plaintiff in its complaint in PCR No.10458/2016 not only has arrayed the defendants in the above as accused but has also made false and defamatory accusations such as:- para 22 of the complaint, "accused 5 to 8 criminally conspired and collusively snatched a plan with a common intention to knock of the outstanding", at para 28 "all the accused persons criminally conspired with a common intention to cheat and fraud made the accused No.6 to interact with complainant"
and also "accordingly, the accused persons are snatched a plan to commit an offence of criminal breach of trust with assistance of accused No.6." Such false and defamatory statements caused great harm to the defendants in terms of reputation, value etc. The 1st defendant is forced to claim damages for making defamatory statements, loss of reputation, value, mental agoney etc. to the tune of Rs.2.00 Crores. The sub-standard stocks supplied by the plaintiff are lying in the warehouses of the 1 st defendant, even after repeated reminders and also reply dated 16.12.2016. Hence, the 1st defendant is claiming a sum of Rs.1.00 Crore towards cost of the storing the stock in its warehouses.
It is further stated that the 1st defendant had to undergo through series of complaints very often which has caused great loss of reputation and mental agony for which the 1st defendant is entitled to Rs.1.00 Crore has damages from the plaintiff. The 22 Com.O.S.No.25061/2017 plaintiff has to compensate the defendant Nos.2 to 5 for being dragged them into litigation and undergoing mental agony, trauma etc. for which the plaintiff shall pay damages to each of the defendant Nos.2 to 5 a sum of Rs.25.00 lakhs. Thus, the 1 st defendant is entitled to Rs.5.25 lakhs in total from the plaintiff towards damages with interest at 18% p.a. from the date of claim till realization from the plaintiff. Hence, prays for allowing the counter claim and dismissal of the suit.
6. The plaintiff has also filed rejoinder to the counter claim stating that the counter claim of the defendant No.1 is not maintainable and same is liable to be dismissed in limine, it has denied most of the contents of the counter claim. But, admitted that, the plaintiff has filed a criminal complaint in PCR No.10458/2016. Hence, prays for dismissal of the counter claim.
7. Based on the above, this court has framed the following:
ISSUES
1. Whether the plaintiff proves that the 1st defendant is in due sum of Rs.1,08,45,376/- as per running account ledger for having supplied materials during the period from 01.04.2007 to 31.08.2016?
2. Whether the plaintiff proves that the 1 st defendant is liable to pay Rs.1,04,01,593/-
towards interest for delayed payment?
3. Whether the plaintiff proves that the 1 st defendant is liable to pay Rs.17,35,326/- towards 23 Com.O.S.No.25061/2017 penalty and interest for non issuance of C-Forms and issuance of C-Forms with delay?
4. Whether the plaintiff proves that the 1 st defendant is liable to pay Rs.12,60,000/- towards Central Excise Duty and penalty and interest for the year 2013-14 due to issuance of purchase orders with inordinate delay?
5. Whether the plaintiff proves that the 1 st defendant is liable to pay Rs.30,00,248/- towards spice jet stock kept ready as per purchase order dated 14.06.2014?
6. Whether the plaintiff proves that the 1 st defendant is liable to pay Rs.2,00,00,000/- towards liquidated damages?
7. Whether the suit is barred by limitation?
8. Whether this court has no jurisdiction to entertain this suit?
9. Whether the 1st defendant proves that he is entitle for a sum of Rs.5,25,00,000/- with interest on it at 18% p.a from the plaintiff as damages for mental agony, trauma, loss of reputation etc.?
10. To what relief the parties are entitle?
11. What Decree or Order?
8. To prove the case, the plaintiff's Proprietor is examined as PW1 and got marked some documents at Ex.P1 to P1459 and he is cross examined through the Court Commissioner.
24 Com.O.S.No.25061/20179. The Senior General Manager and the authorized representative of the defendant No.1 is examined as DW1 and got marked Ex.D1 to D19. The defendant No.4 is examined as DW2. But, he has not adduced any documentary evidence.
10. The learned counsel for the parties have filed their written arguments.
11. My findings on the above issues are:
Issue No.1: In the affirmative Issue No.2: Partly in the affirmative Issue No.3: In the negative Issue No.4: In the negative Issue No.5: Partly in the affirmative Issue No.6: In the negative Issue No.7: In the negative Issue No.8: In the negative Issue No.9: In the negative Issue No.10: Partly in the affirmative Issue No.11: As per the final order for the following REASONS
12. Issue Nos.1 to 6: The burden of proving these Issues lies on the plaintiff company. The plaintiff's Proprietor has filed his affidavit and he is examined as PW1. He has narrated the contents of the plaint in his affidavit. He has produced some documents at Ex.P1 to P1459 (mentioned in the annexure).
25 Com.O.S.No.25061/201713. In the cross examination of PW1 (through Court Commissioner), it is forthcoming that his unit was closed in the end of 2016, he had no employees employed on that date. He has produced the documents and their printouts and he himself printed those documents and for that he used his computer. The terms in Ex.P3 "Payment terms 15 days" written by him. In respect to the first sale, there was no specific purchase order raised. He has admitted that, there is no mention of the purchase order being nil in Ex.P3. The Ex.P1019 is prepared by his Auditor. He knows the entries of Ex.P1019 and it was given by his Auditor in the year 2016. It is not signed by his Auditor. No letter was given along with this document. He affixed his signature in the year 2016 on Ex.P1019. The number mentioned as 0138 in 5 th row at Page No.1355 of the completion of the plaintiff's document was cut down by his Auditor and the number 3333 was mentioned by his Auditor itself in place of 0138. He was not present at the time of this correction.
14. He has transacted with the sister concerns of the defendant No.1 company - Amalgamated Holdings, Coffee Day Hotel Resorts etc. The entry of invoice No.3408 mentioned at Sl.No.3 at Page No.1343 was with respect to the transaction with the Amalgamated Holdings. He has not made the said concern as one of the party to this suit. It is further forthcoming that, in order to split the claims from the sister concerns of the defendant No.1 company, he has to verify each and every invoice. He has admitted that, there is no written document prior to execution of 26 Com.O.S.No.25061/2017 Ex.P3 which records the interest of 24%. He has admitted that, the second entry in Ex.P1020 on the left hand side at page No.1377 under Voucher No.1975 are for a sum of Rs.21,216/-, Rs.9,805/- and Rs.2,122/-. The sum of Rs.21,216/- was paid on 16.12.2008. The calculation of days under voucher No.2034 at page No.1377 is towards the difference of days in the date of invoice. The payment date which is 03.11.2018 and 18.05.2009.
15. In the further cross examination, in regard to Ex.P1019 and 1020, he has admitted that an amount of Rs.23,572/- has been paid on 03.11.2018 and as per Ex.P1020 at page No.1377 the amount shown as Rs.23,572/- is received on 18.05.2009. He has no documents in support of his submission that the payment towards invoice number 2034 has been received on 18.05.2009. He further deposed that, as per the standards of the on account payment, the payments are adjusted towards the previous dues. He has not produced the ledger statement division wise before the court, he has also not produced any documents to show that, the payments were adjusted division wise. He can split from the invoices, if necessary. He has admitted that, the previous bills will be adjusted first while the same may vary division wise. He has also admitted that, as the invoice dated 03.11.2018 is adjusted on 18.05.2009, the interest is calculated for 196 days.
16. In the further cross examination through the Court Commissioner, it is forthcoming that, at question No.9, his answer is "I have received a sum of Rs.8,78,96,401/- from the 27 Com.O.S.No.25061/2017 defendant No.1 company from 2008 to 2016". According to him, he has answered the Question No.20 regarding quality standards for food grade cardboard, he answered that, "the standard is that, the cardboard should suitable to hold the food". It is also forthcoming in his answer to Question No.21 regarding testing of cardboard, his answer is "No. I have not got any testing done as questioned. Witness volunteers that, because I am getting all food grade material from ITC Paper Board Dealers authorized by the ITC Paper Company. According to him, every food grade box is supplied by him was manufactured by the ITC company. He has supplied the defendant No.1 company - paper, sticker paper, art card, duplex board, cyber excel board, self carbonated paper, gray board, pulb board, muplitho - paper, non teared art paper, white back duplex board, some heavy weighted coated boards, poster boards. He has admitted that, he has not produced all the cyber excel board supplied to the defendant No.1 company are obtained from ITC company. But, he deposed that, if required he can produce the same.
17. In the further cross examination, it is forthcoming that, he has admitted that, he has not mentioned in any of the invoices that, the cardboard boxes are obtained from ITC company. Even he has not mentioned the same either in his plaint or in his affidavit. It is further forthcoming that, he has not produced all the purchase orders and they are not with him. He has also admitted that, he has not mentioned any rate of interest or any kind of interest in Ex.P1005. But, all his invoices from 28 Com.O.S.No.25061/2017 2008 to 2016 except the first 24 invoices contain the rate of interest at 24% for delayed payment. He has admitted that, there is no mention in any of the interest to be levied in the quotations or purchase orders. He has also admitted that, after issuance of purchase order and issuance of invoice, there are no communications exchanged between the defendant No.1 company and himself.
18. In his further cross examination, it is forthcoming that, at question No.138, he has answered that, he has filed a criminal case against the defendants in respect of the same transaction. He is unaware whether any FIR has been lodged against the defendants thereafter. He could not contest the case. He has filed a criminal case against Mr.V.G.Sidhartha (defendant No.2 - now deceased). Since he was the Chairman and MD of defendant No.1 company. He has not presented the cheque as soon as he received the same from the defendant No.1 company. He has admitted that, he has received an amount of Rs.60,695/- as mentioned in the cheque. According to him, he is entitled to interest after expiry of the term days mentioned in the invoices. The first invoice is dated 29.01.2008. He has supposed to be paid immediately, where term base is not mentioned. He has admitted that, as per the invoice No.1749 without term base, he has also admitted the Ex.P3 is the invoice No.1749. He has to check with his Auditors regarding interest calculated from 29.01.2008 as mentioned in Ex.P1020. He has admitted that, he is not able to personally tell as to how the interest is calculated under 29 Com.O.S.No.25061/2017 Ex.P1020. According to him, the amounts pertaining to purchase orders 62, 63 and 64 amounting Rs.20,76,080/-. According to him, these purchase orders are only part of stocks and no VAT or Excise Duty are calculated in these purchase orders. He has purchase order for Rs.18,90,480/-, if required he can produce the same.
19. In the further cross examination, it is forthcoming that, he has deposed that, he has not paid a sum of Rs.12.60 lakhs towards the Excise Duty, penalty and interest to the authorities till date. His auditor has calculated the said amount. He has not furnished any details of how he has calculated the sum of Rs.17,35,326/- as mentioned in para No.40(c) of his plaint. Even he has not produced any details regarding calculation of this amount before the court. He has denied that, he is not entitled for the said amount of Rs.17,35,326/-. He has admitted that, there are purchase orders contain the terms and conditions of the contract between the defendant No.1 and himself. In regard to Ex.P1398, P1399 and P1400, he has deposed that, the Ex.P1398 belongs to Go-Air and other Two document i.e. Ex.P1399 and P1400 are also belong to Go-Air.
20. A question was thrown to PW1 regarding production of purchase orders in respect of the claim made in para No.40(e) for Rs.30,00,248/-, he has answered that, he has produced some of them and he can produce remaining purchase orders if required. They are at Ex.P1402, P1415, P1416, P1421 and P1426. He can 30 Com.O.S.No.25061/2017 identify the remaining purchase orders also. These purchase orders not pertaining to Spice Jet but, the invoices contain reference of Spice Jet. In regard to Ex.D3, a question was thrown to PW1 that, in the B-report of the lab report furnished by ITC prove that the goods supplied by the complaint are non food gradable. His answer is 'YES'. There is a mention. He volunteers that, there is no nexus between the B-report and the goods supplied by him. There is no nexus between ITC report for the goods supplied by him to the defendant No.1.
21. It is further forthcoming that, he is not aware that, the defendant No.1 had purchased or leased or under what agreement has office space at KempeGowda International Airport. He do not remember that, any name board or sign board of the defendant No.1 at the said Airport. He has not given the list of invoices for which not received C-Forms. It is further forthcoming that, he had the stocks before institution of the suit and he has supplied the same to the defendant No.1 and thereafter he is ready to submit the documents in this regard. He has admitted to the answer to Question No.73 that, "Some of the invoices do not have the seal of the defendant No.1, but, major of them have the seal". He has denied that, since most of the invoices do not contain the seal, hence, they are all not true invoices. He has not written any letter or communicated to the defendant No.1 in regard to the invoices, that do not have the seal of the defendant No.1. He has denied that, he has not written any communication to defendant No.1 with regard to 31 Com.O.S.No.25061/2017 invoices that do not have the seal because the said invoices are created for the purpose of this suit.
22. In regard to Ex.P1221 is concerned, he has admitted that, according to Ex.P1221 the goods were sent to Pune. The signature found belongs to Srinivas Murthy and not Sharath Yadav. He signed in the Bengaluru Head office. According to Ex.P1222, the goods were sent to Goa. Mr.Srinivas Murthy signed the Ex.P1221 and P1222 at Bengaluru. He has admitted that, these Two documents were not signed at the time of delivery by an officer of the defendant No.1 present at the site of delivery. It is further forthcoming and he has answered question No.495 that, there are no documents given, but, invoices are mutually agreed. He has not furnished the list of such pending C-Forms before the court.
23. He has answered the Question No.515 that, "What is the basis for your claim of Rs.1,11,92,368/-?" The answer is, "According to me, the said amount is pending towards the C- Forms." To the question No.517, "What is the basis for calculation of Rs.1,04,99,212/-?" The answer is, "This amount is towards issued C-Forms". To the question No.519, he has answered that, he has produced all the C-Forms issued by the defendant No.1 and those C-Forms bear the details of the invoices towards which they were being issued. To the question No.520, the PW1 answered that, he has claimed towards the C-Forms for invoices where C-Forms were issued and even for invoices were C-Forms 32 Com.O.S.No.25061/2017 were not issued. In regard to Ex.P1165 and P1166, he has answered to the question No.525 that, "there is no connection between notices received and the materials supplied to the defendant No.1". To the question No.531, he has answered that, he has produced the list of invoices before the court and the document is at Ex.P1163. He has admitted that, the amount of Rs.1,11,92,368/- is not mentioned in Ex.P1163. To the question No.543, he has answered that, he has supplied the goods to the defendant No.1 last time on 04.07.2016.
24. This witness is recalled once again and he is further cross examined, wherein it is forthcoming that, the contents of Para No.24 of his affidavit are correct and it is filed on 20.03.2019. He has denied that, the ready stock was with him as mentioned in his affidavit at para No.24. There was no demand by the defendant No.1 for supply of materials on 12.01.2017, but, he deposed that, there was an oral instruction. He has not mentioned the same either in his plaint or in his affidavit. He had lodged a criminal case against the officials of the defendant No.1 in the year 2016 and notice has been issued to the defendant No.1 on 07.09.2016. He has admitted that, even after filing of criminal case, he has supplied the materials to the defendant No.1. He was not present at the time of signing the Ex.P1450 and P1451. He has identified the Ex.P901(a) i.e. CCD Airlines GHA and also identified Ex.P1450(a) i.e. CDGL Airlines Division. He could not produce these Two documents earlier, later he has produced the same. He has not produced the e-Sugam Forms 33 Com.O.S.No.25061/2017 pertaining to Ex.P1450 and P1451. Since the defendant No.1 did not placed purchase orders, hence, he has not issued invoices. He has also admitted that, the amount mentioned i.e. Rs.20,76,080/- as mentioned in para No.24, there is no connection with these amounts to purchase order Ex.P62 to P64. The Ex.P1452 to P1457 are the email copies and he obtained from Pavan Cyber Cafe. His email ID is [email protected] . He has identified an email message and it is identified at Ex.D20. Earlier the name of the defendant No.1 company was "Amalgamated Bean Coffee Trading Company Ltd." Now it is changed as mentioned in the cause title. He has denied the other suggestions.
25. The DW1 who is the Senior General Manager of the defendant No.1 company. He has filed his affidavit. He has produced some documents referred above.
26. In the cross examination, it is forthcoming that, he has admitted that, the plaintiff has filed this suit on the supply of materials and their receipt as well as invoices. He has admitted that, the defendant No.1 has sought some reliefs against the plaintiff. He has also admitted that, he has not produced any documents pertaining to these reliefs sought in the written statement. The contents of para No.6 of his affidavit are true. He has admitted that, the plaintiff has supplied the materials as mentioned in the purchase orders. He has also admitted that, the defendant No.1 has not returned the materials on the ground 34 Com.O.S.No.25061/2017 that the materials supplied by the plaintiff are not of good quality and also admitted that, the defendant No.1 has not issued any debit note against the plaintiff. He further deposed that, it was informed to the plaintiff through an email. He has denied that, the defendant No.1 has not made payments from time to time regarding supply of the materials by the plaintiff. He can produce the copies of emails. He has denied that, the defendant No.1 has not paid the amount for each invoice separately. Even he has denied that, the amount was paid in lumpsum. He has admitted that, he has not produced any documents pertaining to this aspect. He has admitted that, the Ex.P1003 is prepared for their interim audit purpose.
27. In the further cross examination, it is forthcoming that, he has seen Ex.P1003, he has admitted that, at Page No.4 it is mentioned that D/N 010 25.11.2014 Rs.78,638/- on 23.01.2015. Immediately after receiving the materials to the godowns, information was given to the defendant No.1 company regarding this aspect. In Ex.P1393 an amount of Rs.80,076/- is mentioned. It is also admitted by DW1. He has denied that, the materials mentioned in Ex.P1393, were supplied by the plaintiff company.
28. In the further cross examination, it is forthcoming that "ಅಲ್ಲಿ ಇನ್ವಾಯಿಸ್ ಗಳನ್ನು ಪರಿಶೀಲನೆ ಮಾಡಿ ಸರಿ ಇದ್ದ ರೆ ಹಣವನ್ನು ಪಾವತಿ ಮಾಡಿರುತ್ತಾರೆ ಅಂದರೆ ಸರಿ. ಇನ್ವಾಯಿಸ್ಗಳಲ್ಲಿ ಯಾವುದೇ ತೊಂದರೆ ಇದ್ದ ರೆ, ಅವುಗಳನ್ನು ವಾಪಸ್ ಕಳುಹಿಸಲಾಗುತ್ತದೆ. ಇನ್ವಾಯಿಸ್ ಗಳನ್ನು ಸಂಪೂರ್ಣವಾಗಿ 35 Com.O.S.No.25061/2017 ಪರಿಶೀಲನೆ ಮಾಡಲಾಗುತ್ತದೆ. ಇನ್ವಾಯಿಸ್ ಗಳಲ್ಲಿ ಯಾವ ಯಾವ ವಸ್ತು ಗಳನ್ನು ಕಳುಹಿಸಲಾಗಿದೆ ಎನ್ನು ವ ಬಗ್ಗೆ ನಮೂದು ಇದೆ ಅಂದರೆ ಸರಿ. ಹಣವನ್ನು ಯಾವಾಗ ಪಾವತಿ ಮಾಡುಬೇಕು ಎನ್ನು ವ ಬಗ್ಗೆ ನಮೂದು ಇರುತ್ತದೆ ಅಂದರೆ ಸರಿ."
29. In the further cross examination, it is forthcoming that, he has not seen the terms and conditions and even he has admitted that, he had not informed the plaintiff regarding this in writing. He has also admitted that, once invoices have been received, the defendant No.1 bound to pay the amount regarding supply of materials. He further deposed that, if materials are in good quality as required. He has not produced any document to show that, some of the materials were returned. He has admitted that, Ex.P1003 has been sent by defendant No.1 company. He has shown his ignorance by deposing that-
"ಸದರಿ ledger extract ನಲ್ಲಿ ನನ್ನ ಪ್ರಮಾಣ ಪತ್ರದ 16 ನೇ ಪ್ಯಾರದಲ್ಲಿ ನಮೂದು ಮಾಡಿರುವ ಎಲ್ಲಾ ಇನ್ವಾಯಿಸ್ ಗಳಿಗೆ (58) ಸಂಬಂಧಪಟ್ಟಂತೆ ಸರಕುಗಳು ಬಂದಿವೆ ಎಂದು ನಮೂದು ಇದೆ ಅಂದರೆ ಅದನ್ನೂ ಕೂಡ ನೋಡಿ ಹೇಳಬೇಕಾಗುತ್ತದೆ ಎಂದು ಉತ್ತರಿಸುತ್ತಾರೆ."
30. He has denied that, the defendant No.1 has used the materials supplied by the plaintiff. He has admitted regarding Private Complaint filed by the plaintiff. He has further deposed that-
"1 ನೇ ಪ್ರತಿವಾದಿಯ ಅಧಿಕಾರಿಗಳು ಮತ್ತು ನಿರ್ದೇಶಕರ ನಿರ್ದೇಶನದ ಮೇರೆಗೆ ಪ್ರಸ್ತು ತ ವ್ಯ ವಹಾರ ನಡೆದಿರುತ್ತದೆ ಅಂದರೆ ನಿಖರವಾದ ನಿರ್ದೇಶನ ಇರಲ್ಲಿ ಆದರೆ ವ್ಯ ವಹಾರ ಆಗಿದೆ ಅಂತ ಉತ್ತರಿಸುತ್ತಾರೆ."36 Com.O.S.No.25061/2017
31. He has shown his ignorance regarding the email sent by the plaintiff on 30.09.2014 regarding ready of packages as per demand of the defendant No.1. He is with the defendant No.1 company since 2013. It is further forthcoming in his cross examination, at para No.25 that -
"ಪ್ರತಿವಾದಿ ಪತ್ರದಲ್ಕಿ ಕೇಳಿರುವ ಪರಿಹಾರಕ್ಕೆ ಸಂಬಂಧಪಟ್ಟಂತೆ ಯಾವುದೇ ಸೂಕ್ತವಾದ ದಾಖಲೆಗಳನ್ನು ಹಾಜರುಪಡಿಸಿಲ್ಲ ಅಂದರೆ ಸರಿ. ಅದೇ ರೀತಿ ಸರಕುಗಳನ್ನು ಉಗ್ರಾಣದಲ್ಲಿ ಇಟ್ಟಿರುವ ಬಗ್ಗೆ ತೋರಿಸಲು ಯಾವುದೇ ದಾಖಲೆಗಳನ್ನು ಹಾಜರುಪಡಿಸಿರುವುದಿಲ್ಲ ಅಂದರೆ ಸರಿ. ಅದೇ ರೀತಿ ನಮ್ಮ ಗ್ರಾಹಕರಿಂದ ವಾದಿ ಕಂಪನಿಯ ವಸ್ತು ಗಳಿಗೆ ಸಂಬಂಧಪಟ್ಟಂತೆ ತೊಂದರೆ ಆಗಿದೆ ಎಂದು ತೋರಿಸಲು ಯಾವುದೇ ದಾಖಲೆಗಳನ್ನು ಹಾಜರುಪಡಿಸಿರುವುದಿಲ್ಲ ." He has denied the other suggestions.
32. The DW2 who is the defendant No.1 filed his affidavit, he has not produced any documents. In his cross examination, it is forthcoming that, B-report has been filed by the Police in the Private Complaint filed by the plaintiff. He has not produced any documents to show that, the defendant No.1 had suffered. He has denied the other suggestions.
33. The learned counsel for the plaintiff has submitted his written arguments basing on the plaint averments, evidence of PW1 and documents referred above. He has pointed out towards the defense made out by the defendants. He has pointed out that the plaintiff has supplied goods to the defendant No.1 company between 29.01.2008 to 12.01.2017 for the value of goods worth of Rs.8,78,96,401/-. The defendants have made some part payments of Rs.7,70,51,023/-. The plaintiff has produced the 37 Com.O.S.No.25061/2017 ledger account also at Ex.P1019. The outstanding balance due from the defendants is Rs.1,08,45,378/-. He has also pointed out towards the provisions of Sec.34 of the Evidence Act. The Ex.P1019 is produced quotations issued by the plaintiff, few of the purchase order, invoices with acknowledgment by the defendants for having delivered the goods along with e-Sugam Forms. Sales tax VAT 100 is also produced. It shows the details of the sale made to the defendant No.1. He has pointed out towards the Ex.P1163, P1431 to 1435 i.e. C-Forms. The plaintiff as per the request by the defendants, had sent the list of pending C-Forms through email as per Ex.P1429 dated 27.06.2016. The Ex.P1183 is email dated 23.09.2016 regarding sales detail shared by the plaintiff as per the request by the other side.
34. It is further stated that, the conduct of the defendants in making payments is clearly evident from Ex.P1003 at page No.1312. The entries dated 23.01.2015 and 24.01.2015. These go to show that the defendants have made payments twice for the same invoices. They cannot refuse to make payment towards the freight charges stating that, they never agreed to such conditions, as the same is evident from Ex.P1003. The supply of goods by the plaintiff is admitted by the defendants in their written statement, evidence of DW1 and also cross examination. The defendant Nos.2 to 5 are not necessary parties, it is the contention of the defendants. But, it is not correct. There were certain email communications and the same is sent by defendant No.5. It is also produced at Ex.P1177.
38 Com.O.S.No.25061/201735. It is further stated that, the defendants are only disputing the delivery of goods worth of Rs.64,84,751/- as stated by DW1 in para No.16 of the affidavit. It is also alleged that, the plaintiff is not entitled to payments against the invoices. The defendants admitted the delivery of goods and plaintiff is entitled to payment under various invoices. The averments of para No.16 of the affidavit is not supported by the pleadings. The plaintiff has furnished the chart at the time of oral arguments and enunciate the delivery of goods as far as disputed 58 invoices. The Ex.P1452 is an email from the defendants to the plaintiff has not uploaded the purchase details in the monthly VAT returns. This document reflects invoice No.68 which is part of the disputed invoices by the defendants. The defendants clearly admitted at their replies to the legal notice as per Ex.P1184 and P1188, they have not issued C-Forms due to late submission of invoices by the plaintiff.
36. He has pointed out towards the provisions of Sec.7 of the Indian Contract Act. The invoices are written contracts. He has also pointed out towards the emails produced on behalf of the defendants marked at Ex.D8, D10 to D14 and D20 do not show the dispute as to the quality pertaining to which invoice and that they have raised in due course. He has also pointed out towards the provisions of Sec.42 of the Sale of Goods Act. It is deemed that, the defendants have accepted the goods. He has pointed out towards the cross examination of DW1 wherein he had deposed that, "I am advised to state that majority of 39 Com.O.S.No.25061/2017 plaintiff's claims in the suit are barred by limitation. The suit was filed on 11.01.2017. Even considering the plaintiff's own ledger statements, whilst denying the said ledger statements, the claims in this suit totaling Rs.49,84,520/- pertain to a period prior to 11.01.2014." The DW1 has not produced any such communication or document from defendant No.1 confirming his employment. He has pointed out towards the Ex.D21 also. It shows that the DW1 is not an employee of the defendant No.1.
37. In regard to interest claimed by the plaintiff, it is stated that, the invoices which are marked at exhibits - "If the payment does not come within term days, interest at 24% will be charged." It shows that, the same were duly received and acknowledged by the defendants. He has pointed out towards Ex.P1020 i.e. ledger extract maintained by the plaintiff regarding calculation of interest. The outstanding interest is Rs.1,04,01,593/- from the defendants.
38. He has pointed out towards Ex.P1450 i.e. delivery of Spice Jet stocks to the defendants after filing the suit. The plaintiff is entitled to a commercial rate of interest. The plaintiff has kept Spice Jet stocks ready as per the instructions of the defendants. He has also submitted and drawn my attention towards Ex.P1007, P1007, P1009 and P1167 to P1169 i.e. emails sent to the defendants demanding the purchase order for Spice Jet Stocks and proof of delivery also produced at Ex.P1450, P1450(a) and P1451. The Ex.P1453 to P1457 are the Spice Jet 40 Com.O.S.No.25061/2017 packing projections issued by the defendants. He has also pointed out towards the plaint in Com.O.S.No.20/2022 filed by the defendant No.1 against Spice Jet seeking recovery of money, wherein the defendant No.1 at para No.25 refers to the Spice Jet stocks being ready with logos printed. The DW1 has admitted that, the CDGL means Coffee Day Global Ltd. The plaintiff also filed a list of different seals used by the defendants at the time of oral arguments.
39. In regard to liquidated damages is concerned, there is pleading in the plaint. The plaintiff is claiming a sum of Rs.2.00 Crores as liquidated damages. Once again he has pointed out towards Ex.P1010 to P1013, P1014 to P1018, P1170 to P1172, P1192 to P1196 i.e. the invoices, documents to show that the plaintiff owes money to the third party vendors, medical records and notices issued from the financial institutions for having defaulted in making payments. The plaintiff is entitled for the liquidated damages for the loss that occurred due to the conduct of the defendants in not making the outstanding payments.
40. The learned counsel for the plaintiff has also pointed out towards the counter claim made by the defendants. The defendants have produced various emails. He has pointed out towards Ex.D10, D13, D15 and D20, D16 to D18. The Ex.D17 and D18 are not original to prove the same. The certificate filed U/Sec.65B is not valid. Once again he has drawn my attention towards the cross examination of DW1, wherein he has admitted 41 Com.O.S.No.25061/2017 that, they have not sent any goods back to the plaintiff stating that goods are sub-standard quality and have not raised any debit notes for the same, not produced any documents to prove the same. These emails do not state against which invoices. He has also pointed out towards the evidence of DW2 also. He has admitted that, the defendants have not produced any documents to establish that they have suffered any loss for filing a criminal complaint against them. Hence, the defendants have not proved the alleged sub-standard quality of goods. No loss or damage was suffered by the defendants.
41. In regard to limitation is concerned, it is stated that, he has pointed out towards Ex.P1019 and P1020. The plaintiff was maintaining running account. The defendants have not made any payment against particular invoices. There is no contrary document or instructions from the defendants to adjust the payments made to the particular invoice. The DW1 has admitted that, the defendants have not produced any document to prove that, they have made payments against a particular invoice. He has pointed out towards the Sec.60 of Indian Contract Act, in the absence of specific instructions by the defendants to adjust the payments made by them to a particular invoice, the plaintiff can adjust according to his direction against the outstanding liabilities. The DW1 has also admitted to the extent that 10 to 20% of the invoices were paid invoice wise. Ex.P1003 also contains payments that are not against specific invoices. He has also pointed out that the documentary evidence prevails over the 42 Com.O.S.No.25061/2017 oral evidence and it is argued on behalf of the defendants that, "the plaintiff has admitted Question Nos.9 and 10 of cross depositions that he has received a sum of Rs.8,78,96,401/-. The plaintiff has stated in answer to Question No.10 that, he has produced ledger account statement and nothing else and he has received a sum of Rs.8,78,96,401/- without prejudice.
42. During his arguments, he has relied upon the decisions reported in Summary Suit No.5/2023 decided on 02.01.2024 (High Court of Judicature at Bombay) in SKF India Ltd. Vs Banarasi Lal Madan 2014 SCC Online Kar 1592 in Pundalik S/o Venkappa Biradar Patil Vs Rangappa Venkappa Biradar Patil, R.S.A.No.150/2008 decided on 12.07.2023 in M.N.Krishna Murthy Rao Vs K. S. Sahul Hameed, 2023 SCC Online Cal 6138 in Minati Bhadra & Ors. Vs Dilip Kr. Bhadra & Ors., 1972 AIR 814 in Mahant Bhagwan Bhagat Vs G. N. Bhugat & Ors. 2022 SCC Online Guj 2258 in Jay Ambe Industries Proprietor Shri Dinesh Kumar Bajranglal Somani Vs Garnet Specialty Paper Ltd. and the following decisions -
(2012) SCC Online Del 3157 Halcyon Asia Management Vs Hotel Blue Stone "4. A reading of the aforesaid para and other reasons given in the impugned judgment shows that at no point of time during the contemporaneous period of December, 2009 to June, 2010 was a single letter/e-mail written by the appellant/defendant to the respondent/plaintiff that the rooms have not been utilized and charges will not be paid. Therefore, making this averment only for the first time in the leave to defend 43 Com.O.S.No.25061/2017 application cannot in any manner assist the appellant/defendant, and therefore, this defence is clearly a moonshine. Further, the trial Court has very rightly relied upon the acknowledgment made by the appellant/defendant in its letter dated 31.5.2010, however, when I put a query to the counsel for the appellant/defendant as to why that e-mail which has been relied upon by the trial Court has not been filed in the present appeal, counsel for the appellant/defendant could not give any reason as to why the e-mail dated 31.5.2010 was not filed. In my opinion, non filing in this appeal of a vital document relied upon by the trial Court clearly goes against the appellant/defendant.
5. Learned counsel for the appellant/defendant sought to argue that the invoices in this case cannot be the basis of a suit under Order 37 CPC inasmuch as there has to be a written contract. I may state that there are various judgments of this Court which hold that invoices are a written contract once all the necessary details are contained in the invoices/written contracts. Of course, if after the drawing of and submitting of the invoices, certain payments are made and thereafter, balance is claimed at the foot of a running account, then the suit may not be said to be under Order 37 CPC based on the amounts of invoices only, however, in the facts of the Rs. present case since the counsel for the appellant/defendant admits that no payment whatsoever was made by the appellant/defendant against the invoices, the suit remains for the total value of the invoices which are the written contract for the purpose of Order 37 CPC. That written invoices are contracts is no longer res integra and has been so held in various judgments of learned Single Judges of this Court. Two of such judgments are Bharat Forge Ltd. Vs. Onil Gulati AIR 2005 Del 369 and Lohmann Rausher Gmbh Vs. Medisphere Marketing Pvt. Ltd., 117 (2004) DLT
95. In this later judgment, the learned Single Judge has relied upon four other earlier judgments of different learned Single Judges of this court holding that written invoices are written contracts once all the necessary details are contained therein. In the present case, the necessary details as to the parties to the contract, the amounts which are claimed under the invoices and the 44 Com.O.S.No.25061/2017 days of occupancy for which amounts are claimed, are specified in the written invoices."
2021 SCC Online SC 1267 Star Paper Mills Ltd. Vs M/s Beharilal Madanlal Jaipura Ltd. & Ors.
"16. In Ishwar Dass Jain, it was suit for redemption of usufructuary mortgagee which was dismissed by the High Court. The appellant before this Court was the plaintiff. The defence of the respondent was that there was no relationship of mortgagor and mortgagee between the parties but that the relationship was as landlord and tenant. It was the defendant who has not produced his books of accounts to show that he was paying various amounts as rent to the appellant every month. In these circumstances, the extract of accounts produced by the respondent was found to be unbelievable and the suit decreed. In fact, the respondents in the written statement itself denied that they do not have the account books as they got damaged in rain and eaten by pests when they were kept on the roof of a building during the process of reconstruction. Such defence on the face of it appears to be made up defence. The account books were not produced by the respondents to discharge the onus on them. Therefore, the adverse inference had to be drawn against the respondents rather than against the appellant who are not relying upon the entries in the account books alone to maintain suit but reliance is on the invoices, debit note as well as ST-1 Form which had been issued only after the receipt of goods. Though the respondents have denied the receipt of goods but the receipt of goods is proved by numerous documents stamped and signed by the respondents.
21. The debit notes stamped and signed by the respondents were in respect of trade discount on the wholesale price mentioned in the invoice. Having accepted the trade discount, which is evident from the stamp and signatures not only on the debit notes but also on the invoice as well as on ST-1 Form, shows that 45 Com.O.S.No.25061/2017 the goods were actually lifted by the respondents for which payment has not been made. The respondents have taken up wholly untenable ground that the documents were signed under duress. Large number of documents such as invoices, debit notes and ST-1 Form spread over 3 months is unbelievable to be an exercise of duress. The stand of the respondents is wholly untenable and unjustifiable in law and is only to defeat the legitimate claim raised by the appellant. The High Court in the appeal has gravely erred in setting aside the reasoned order of the learned Single Bench on the grounds which were not even raised by the respondents.
2005 (83) DRJ 140 Bharat Forge Ltd. Vs Onil Gulati "11. That an invoice which incorporates the particulars of seller, purchaser, description of goods, weight, quantity, rates and price including sales tax and other dues, accompanied with additional terms as noticed in the present case would be regarded as a written contract on acceptance by the respondent is no longer res integra.
12. Defendants in support of their proposition that a suit based on invoices was not maintainable under the summary procedure had relied on the decision in A.R. Electronic Pvt. Ltd. v. R.K.Graphics Pvt. Ltd., reported at 2002(V) AD (Delhi) 651 and Simba F.R.P. (P) Ltd. v. Department of Tourism, Lucknow, U.P. Reported at 1995 (34) DRJ 273.
In the first case on facts the Court had reached the conclusion that the invoice apart from the price being given did not contain any terms and conditions entered into between the parties regarding the supply of goods and its payment. It was concluded that by no stretch of reasoning the invoices which were bereft of terms of supply could be treated as written contract between the parties as envisaged under clause (b) of Sub-rule (2) of Order 37 CPC. The second case was a decision by this Bench where again on facts it was found that suit which 46 Com.O.S.No.25061/2017 was based on the quotation and correspondence entered into did not constitute a written contract so as to be tried under Order 37 CPC. The Court reached the conclusion that based on the correspondence, there was no concluded agreement with regard to important and significant terms such as delivery, advance payment of price, freight and other charges. It could not be said that there was a concluded written contract which could be made the basis of a suit under Order 37 CPC. These cases, therefore, are no assistance to the defendant.
13. In the instant case, as we have noticed the invoices clearly contain the terms of supply and other requisite terms, price for effecting the sale of goods is given. The invoices have been acted upon, accepted and partly paid. In these circumstances, the preliminary objection raised as to the non maintainability of the suit under Order 37 is devoid of merit."
2015 SCC Online Bom 4372 M/s Jaisagar Construction Co. & Anr. Vs M/s Globond India "9. On the other hand, the learned Counsel Mr.Furia appearing on behalf of plaintiff vehemently opposed the present Appeal from Order. He submits that both the invoices i.e. Invoice No.00144 and Invoice No.00005 were issued in the name of defendant. Even the material was accepted by the defendant by putting his rubber stamp and signature. He submits that the Delhi High court judgment in the matter of KIG Systel Ltd. Vs Fujitsu ICIM reported in AIR 2001 Del 357, held that invoices/bills are 'written contracts'."
ILR 2021 (I) Del 436 M/s KLG Systel Ltd. Vs Fujitsu ICICM Ltd.
"(C) Sales of Goods Act, 1930 - Sec.34 - Parties entered into a contract for supply software 'Autovesl' and 'Isolgen' for a sale consideration of Rs.25 lacs -47 Com.O.S.No.25061/2017
Rs.19 lacs paid - Dispute arisen - Plaintiff filed recovery suit - Leave to defend filed - Part payment to a substantial extent made by the defendant / applicant - Once delivery accepted then payment cannot be withheld - Software 'Autovesl' and 'Isogen' ordered by name - Accordingly supplied - Defendant / applicant could have delined to accept part delivery of software 'Autovesl' if not found satisfactory - Delivery of even a part of goods would operate as a delivery of whole"
"10. The Defendant/Applicant has also challenged the maintainability of the suit under Order xxxvII of the C.P.C., stating that "there is no debt or liquidated demand in money payable to defendant-Company (sic. read Plaintiff)) and/or based on a written contract". It is no longer res integra that Invoices/Bills are 'written contracts' within the contemplation of this Order. Reference is directed to Messrs. Punjab Pen House vs. Samrat Bicycle Ltd., , Corporate Voice (Pvt.) Ltd. vs. Uniroll Leather India Ltd., , and Beacon Electronics vs. Sylvania and Laxman Ltd., 1998 (3) Apex Decisions (Delhi) 141. There is, thus, no hesitancy in holding that the present suit is a suit which should be tried under the summary procedure of Order xxxvII of the C.P.C.
12. The disputes between the parties cannot be decided do hors the sundry provisions of the Sale of Goods Act. Part-payment to a substantial extent has been made by the Defendant/Applicant. When a buyer such as the Defendant/Applicant asserts that the merchandise/goods were defective, it is not open to it to withhold payment once the delivery is accepted; since they are deemed to have been accepted by operation of law. In Nagandas Mathuradas vs. N.V. Valmamohomed and Others, AIR 1930 Bombay 249, in the opinion of the Bench, the Buyer was playing fast and loose inasmuch as the initial credit entry recorded in favor of the Seller was subsequently reversed. The fact that a substantial part payment had been made by the Defendant to the Plaintiff was found very relevant, in this context. It reiterated the view approved by the House of Lords that "if a buyer orders goods of a certain description, and the seller delivers goods of a different description, it is open 48 Com.O.S.No.25061/2017 to the buyer to reject them. But if he does not reject them but keeps the goods, even if he does so in ignorance of the fact that they are of a description different from that provided for by the contract he is debarred from rejecting the goods thereafter, and can only fall back upon a claim for damages, as upon a breach of warranty." These observations apply, a fortiori, where the goods supplied were according to the specifications, and their price had been substantially paid. Autovesl and Isogen were ordered by name, and were supplied. Due to reasons of obsolescence, Pvelite was subsequently preferred by the Defendant, but this preference cannot be considered as a valid defense for withholding payment. It would still be so even if either Autovesl or Isogen proved to be of little usefulness to the Defendant, so long as what was supplied strictly corresponded to these two programmes/merchandise. Chapter IV of the Act must be kept in mind when disputes of the present nature call to be decided.
Writ Appeal No.1154/2023 (Hon'ble High Court of Karnataka at Bengaluru Kum. Sowmya R. Vs The Registrar General "4. We hardly need to add that an employee during the period of probation has lesser rights qua the employee whose probationary period has been successfully completed.
5. It has been a settled position of law although under the service rules probationary period is required to be treated as if it is substantive it is only limited for certain purposes under the civil services rules but, a probationer cannot be treated as a person holding the spot substantively. A person appointed on probation becomes a permanent employee only after the issue of an express order of confirmation.
2021 SCC Online Del 2496 Pradeep Kumar Singh Vs Union of India & Anr.
49 Com.O.S.No.25061/2017"57. In view of the aforesaid the contention of the Petitioner that merely by the expiry of probation period of one year, Petitioner was deemed to be a confirmed employee, cannot be accepted by this Court. The mere stipulation of one year probation period cannot lead to an inference that on its expiry the Petitioner would be deemed confirmed and the only interpretation that can be given to the stipulation in the appointment letter is that the Petitioner was to remain on probation even after expiry of the one year period until a confirmation order was issued, in writing. Had the intent of the employer been otherwise, the appointment letter would have categorically provided a maximum period of probation, beyond which there could be no extension, which certainly is not the case here. This Court therefore holds that the Petitioner cannot be treated as a confirmed employee of CEL.
64. In my view, reading of the pleadings and the arguments made can only lead to a conclusion that the impugned order, in its form and substance cannot fall into the category of a punitive order as there are no allegations of misconduct or moral turpitude and the order was neither preceded by any investigation or informal enquiry. The impugned order is an order of discharge simplicitor of a probationer on account of unsatisfactory probation. The purpose of placing an employee under probation casts an obligation on the employer to consider whether his work is satisfactory making him suitable for the post. The employer after assessing the work of the probationer may come to a conclusion based on non-performance, conduct, temperament and a host of other factors, singularly or cumulatively, that the probationer is unsuitable for the job and must be discharged. This cannot amount to a punishment if it is an order of discharge simplicitor and found to be so on lifting of the veil. The order impugned herein cannot be termed as punitive."
2018 SCC Online Mad 5897 Renganathan Vs Saravana Store 50 Com.O.S.No.25061/2017 "17. Now, let us see whether Article 14 of the Schedule to the Limitation Act, will apply to the facts of this case. In the instant case, according to the plaintiff, it has continuously supplied the goods to the defendant from the year 2006. It's further case is that the defendant has not paid the amount then and there and whatever amount he paid has been given credit to and hence, a continuous account has been maintained. Though the defendant in his written statement has taken a plea that there was no continuous account, DW1 has admitted in his cross examination that for the goods supplied, they used to pay part-wise and not on the basis of any specific bills. He also admitted that from 2005, it was a running account. So, it is clear that the defendant has not made payment on each and every items of the goods delivered and not settled the accounts then and there. The evidence adduced by both sides would show that the plaintiff has been continuously supplying the goods to the defendant and the defendant has been making payments intermittently and both of them have been maintaining continuous account. The account between the parties are open, running, but non- mutual account. Therefore, Article 14 of the Schedule to the Limitation Act, 1963, will not apply to the facts of this case.
The aforesaid decision will squarely apply to the facts of the present case. In this case also, the account between the parties are running and current but non- mutual. Therefore, Article 14 of the Schedule to the Limitation Act, 1963, also has no application to the facts of this case. In view of the aforesaid decision, the residual Article viz., Article 113 of the Schedule to the Limitation Act, 1963, would apply to the present case.
21. In this case, the last sale was made on 31.05.2007. The plaintiff had issued legal notice claiming amount on 10.07.2008, the defendant had denied the plaintiff's claim by the reply notice dated 27.07.2008. So, in view of the Article 113 of the Schedule to the Limitation Act, 1963, the right to sue arose on the date of denial i.e., on 27.07.2008. From that date, the suit has to filed within three years. In this case, the suit was filed on 51 Com.O.S.No.25061/2017 03.02.2010. So, the suit is within limitation. Accordingly, this point is answered in favour of the plaintiff.
22. Point No.2: The learned Senior Counsel for the appellant has contended that the plaintiff has produced only extract of the account statements, but they failed to produce the original accounts and hence, the suit is not maintainable. He further contended that as per Section 34 of the Indian Evidence Act, the statement of accounts alone is not sufficient to charge any person with liability. He further contended that the plaintiff has not examined the author of the accounts and hence no reliance can be placed upon the account statement filed by the plaintiff."
43. Per contra, the learned counsel for the defendants has submitted his arguments and he has pointed out towards the defense made by the defendants. The plaintiff claims that, between 2008 to 2016 had transactions with defendant No.1 for the purpose of supply of boxes, carton boxes, role books, menu cards, brochers, stickers etc. to various divisions of defendant No.1 company. The plaintiff claims to have allegedly maintained a purported running account based on the purchases made by the defendant No.1 and the payments were allegedly due and regularly debited to the said account. It is further stated that, the plaintiff admitted that, the purchase orders were issued by the defendant No.1 and for such purchase order the plaintiff issued invoices, the plaintiff also claims that, at the time of raising invoices, it had included certain terms and conditions in the invoice, it also claims that, they are binding on the defendant No.1 because the invoices were acknowledged by the defendant No.1. The case of the plaintiff is that, the defendant No.1 failed 52 Com.O.S.No.25061/2017 to make payments in respect of certain goods supplied by it and consequently the plaintiff was unable to pay its vendors, the plaintiff had to pay its vendors a contractual rate of interest at 24% p.a. Based on the ledger statements at Ex.P1019 and P1020, the plaintiff also claims that the defendant No.1 is liable to pay the alleged amount of Rs.1,08,45,378/- and interest at the rate of 24% amounting to Rs.1,04,01,593.16. It is also case of the plaintiff that, defendant No.1 is liable to pay penalty and interest on the non issuance of C-Forms and issuance of C-Forms with an inordinate delay amounting to Rs.17,35,326/- and Central Excise Duty of Rs.12.60 lakhs. The plaintiff also claims damages of Rs.2.00 Crores.
44. He has further stated that, the defendant has filed the detailed written statement with counter claim of Rs.5.25 Crores along with interest at 18% and future interest too at 18% p.a. The plaintiff is not entitled for the reliefs sought. He has drawn my attention towards the evidence of PW1 and his cross examination as well as the documents. The Ex.P1019 and P1020 are inadmissible electronic records. The entire basis of the plaintiff's case, rests on the running account statements. Certificate filed in respect of these Two statements does not comply with the conditions prescribed under the provisions of Sec.65B of the Indian Evidence Act. Hence, they are inadmissible. He has also drawn my attention towards the evidence of DW1 and DW2 also. It is further stated that, the PW1 is not having full knowledge regarding the alleged transactions, 53 Com.O.S.No.25061/2017 according to almost all the papers / documents have been prepared by his auditor. The PW1 has not produced the relevant documents to substantiate the case of the plaintiff. The PW1 has admitted that, he has calculated the interest amount on invoice No.1749 from the date of the invoice i.e. 29.01.2008 and he has also admitted that, the Ex.P3 is the invoice No.1749. According to PW1, the payment towards Ex.P3 was to be made on or before 12.02.2008 and he has also admitted that, the interest on Ex.P3 would accrue from 13.02.2008. He does not know whether interest is calculated on Invoice No.1749 from 29.01.2008. The PW1 has admitted in his cross examination that, the purported ledger statements is also in respect of the sister concerns of defendant No.1, who are admittedly not parties to the suit on hand.
45. In regard to point of limitation is concerned, it is stated that, the claims of the plaintiff are barred by limitation. The defendant No.1 had contended that, the suit of the plaintiff is barred by limitation and yet no evidence is led by the plaintiff to prove otherwise. The plaintiff contend that, the transaction between the plaintiff and the defendant No.1 was a running account and that therefore, Article 113 of Limitation Act is applicable. It is pertinent to note that, this is a suit for contract and not for accounts. No prayer for reconciliation or for a declaration that, accounts as kept by the plaintiff are account binding on the defendants. The transactions between the parties were not on running account basis. In the case on hand, the case 54 Com.O.S.No.25061/2017 is based on the written contract / purchase orders issued by the defendant No.1 and accepted and acted upon by the plaintiff. In the case on hand, apart from producing the ledger accounts at Ex.P1019 and P1020, the plaintiff has let in no evidence to prove that the transactions between the parties is in fact running account transaction. The PW1 has admitted that, he has kept account only of amounts due to him from the defendant No.1 and not vice versa. He has answered that, because payments were only due from the defendant No.1.
46. He has further stated that, the plaintiff contents that, Ex.P1019 is running account maintained in terms of Sec.60 of the Indian Contract Act and falsely contents that, DW1 admitted that, defendant No.1 used to make on account payment. It is pertinent to note that, the payments made by the defendant No.1 were not in multiples of 10, i.e. defendant No.1 did not pay Rs.1.00 lakhs, Rs.10.00 lakhs etc. The purchase order formed the contract between the plaintiff and defendant No.1, there was no formal written contract executed between the plaintiff and the defendant No.1 governing all the transactions from 2008 to 2016. The PW1 has admitted that, he has not entered into contract with defendant No.1 company. He has also admitted that, the purchase orders are basis which the products were supplied and invoices were raised.
47. It is further stated that, the contention of the plaintiff is, the defendant No.1 is liable pay an interest at the rate of 55 Com.O.S.No.25061/2017 24% p.a. basing on the written invoice. There was no consensus and ad-idem between the parties on this aspect and none has been proven. That invoices were written contract, because defendant No.1's representatives signed copies of invoices is not correct. The PW1 admitted in his cross examination that, each of these tantamount to an independent contract. The business / commercial understanding of the parties to the transaction that the purchase orders were contracts ought to accepted. It is settled law that, variation of contract unilaterally is impermissible unless such power is spelt out from the terms of the contract. The alleged writings on the invoices were infected by the plaintiff and there is no evidence on record to support the contention of the plaintiff that they were agreed upon by the defendant No.1. Hence, unilateral variations are not binding on the defendant No.1.
48. It is stated and pointed out that the transaction between the parties was not a running account and pointed out towards the provisions of Article 14 or 15 of the Limitation Act. The time limit to file the suit under these Articles is Three years - from the date of which delivery of goods and when the period of credit expires. The plaintiff is attempting to circumvent Article 14 and 15 of the Limitation Act. The plaintiff admitted that, he has not produced all the purchase orders. With the defendant No.1 had failed to make payment within 15 days, from 29.01.2008 i.e. 13.02.2008, the plaintiff had to file a suit within Three years from 13.02.2008 as per the Article 15 of Limitation Act. The claim 56 Com.O.S.No.25061/2017 made by the plaintiff to a sum of Rs.49,84,520/- which pertains to period prior to 11.01.2014 is barred by limitation.
49. The interest sought by the plaintiff at 24% is not maintainable and the plaintiff is not entitled to the claim said interest. The plaintiff is not entitled to purported liquidated damages. It is pointed out towards the provisions of Sec.73 of the Contract Act. The plaintiff is not entitled to compensation / damages in the nature sought by it. Because it was not in reasonable contemplation between the parties that, because of breach of contract by defendant No.1 the plaintiff would loose his father and mother-in-law. It is also not the case of the plaintiff that, the defendant No.1 was his sole customer because of which any non payment would cause the loss to him.
50. The defendants are not liable to pay the purported penalty and interest as sought by the plaintiff in the suit in regard to non issuance of C-Forms and issuance of C-Forms with an inordinate delay amounting to Rs.17,35,326/-. As per the plaintiff, the defendant No.1 is liable to pay Central Excise Duty of Rs.12.60 lakhs because the defendant No.1 delayed in issuance of purchase orders. There is no evidence on record, to support the contention of the plaintiff that the defendant No.1 was contractually liable to issue C-Forms or pay Central Excise Duty. If the court holds that the defendant No.1 is liable to pay plaintiff in respect of the speculative claims which has not been paid by the plaintiff, it would amount to unjust enrichment. It is 57 Com.O.S.No.25061/2017 pertinent to note that, in respect of penalty for C-Form and Central Excise Duty, the plaintiff has not identified for which the invoices, C-Forms are not issued. The defendants are also not liable to pay for ready stock in respect of Spice Jet. It is pointed out towards the purchase order Nos.62 to 64 dated 14.06.2024. It is pertinent to note that, the plaintiff has given up his pleaded case i.e. in his evidence affidavit - PW1 does not say it is a ready stock. The suit claim is not on the basis of the delivery, but, on the basis of ready stock. The PW1 has admitted that, there is no connection in between the purchase order Nos.62 to 64 and the amount of Rs.20,76,080/- as mentioned in his affidavit.
51. It is also stated towards the evidence of PW1, the documents at Ex.P1398 to P1400 would itself indicate that they do not pertain to the alleged Spice Jet. The PW1 has not produced e-Sugam Forms pertaining to Ex.P1450 and P1451, since the defendant No.1 has not placed purchase orders. The Ex.P1452 to P1457 are purchase orders in respect of Spice Jet stock. The plaintiff particularly gave up his pleaded case that, the purchase order Nos.62 to P64 are in respect of alleged Spice Jet. The PW1 also categorically admitted that, the seal forthcoming on Ex.P1450 and P1451, the same seal is not forthcoming on other documents. He does not know the contents of Ex.P1458 but, he knows some of the contents. According to PW1, the last transaction was in the year 2015.
58 Com.O.S.No.25061/201752. In regard to counter claim sought by the defendants, the defendants claimed counter claim of Rs.5.25 lakhs on defendants mentioned in the written statement. The plaintiff had filed the criminal case to arm twist the defendants to pay monies due to him, filing of this criminal case was suffered by this plaintiff before this court. The defendants brought the filing of this false criminal case to the notice of this court. On the basis of false complaint filed by the plaintiff, FIR has been lodged and matter was investigated. Later, the IO has submitted the B-report as per Ex.D3. The plaintiff filed protest petition to the B-report as per Ex.D4 and objections were filed by the defendants as per Ex.D5. Later, the learned Magistrate has accepted the B-report and dismissed the Private Complaint as per Ex.D7. The plaintiff has not challenged the said orders. It is stated regarding the observations made by the learned Magistrate. The plaintiff has admitted that his family and friends were aware of the false criminal case filed against the defendants. The criminal case was without any basis and false, evident from the order passed by the learned Magistrate. The plaintiff contents that, the DW1 is not a competent witness because he was on probation with defendant No.1. The DW1 has filed email communications between the parties were the plaintiff admitted that, "I came to know that, all problems happened by the non drying of ink on board. This happened due to settling mistake in quoting and drying system in the machine". The plaintiff also admitted that, "I am getting all food grade materials from ITC paper board dealers authorized by the ITC paper company" and that "all food grade boxes were 59 Com.O.S.No.25061/2017 from the cardboard supplied by ITC". Because of the plaintiff to supply good quality, the defendant No.1 had to face several complaints from the airlines and this is evident from Ex.D11, D12 and D16. The defendant No.1 is entitled for the counter claim. There was no contractual relationship between the plaintiff and the defendant Nos.3 to 5. The plaintiff has not pleaded in the plaint as to how the defendant Nos.2 to 5 are either a necessary or proper party to the suit. The plaintiff also admitted in the cross examination that, he has never met the legal heirs of the deceased defendant No.2. Only to harass these defendants, a false suit has been filed by the plaintiff.
53. During his arguments, he has relied upon the decisions reported in 1967 SCR (1) 921 in Chandradhar Goswami Vs Gauhati Bank Ltd., (2023) 4 SCC 731 in Neeraj Dutta Vs State (Govt. of NCT of Delhi), 2023/DHC/001262 in Elecon Engineering Company Ltd. Vs The Indure Pvt. Ltd., (2002) 5 SCC 433 in Build India Construction System Vs Union of India, (2017) 16 SCC 757 in Suresh Kumar Wadhwa Vs State of Madhya Pradesh & Ors., 2011 SCC Online Del 585 in Fabric Aid India Vs Colton India Ltd. & Anr., (2007) SCC Online Del 1169 in Indian Oil Corporation Vs Llyods Steel Industries Ltd., Civil Appeal Nos.4883-4884/2017 in Biraji @ Brijraji & Anr. Vs Surya Pratap and Ors. and the following decisions -
(2020) 7 SCC 1 Arjun Panditrao Khotkar Vs Kailash Kushanrao Gorantyal & Ors.
60 Com.O.S.No.25061/2017"21. Section 65 differentiates between existence, condition and contents of a document. Whereas "existence" goes to "admissibility" of a document, "contents" of a document are to be proved after a document becomes admissible in evidence. Section 65A speaks of "contents" of electronic records being proved in accordance with the provisions of Section 65B. Section 65B speaks of "admissibility" of electronic records which deals with "existence" and "contents" of electronic records being proved once admissible into evidence. With these prefatory observations let us have a closer look at Sections 65A and 65B.
24. Section 65B(2) then refers to the conditions that must be satisfied in respect of a computer output, and states that the test for being included in conditions 65B(2(a)) to 65(2(d)) is that the computer be regularly used to store or process information for purposes of activities regularly carried on in the period in question. The conditions mentioned in sub-sections 2(a) to 2(d) must be satisfied cumulatively.
60. It may also be seen that the person who gives this certificate can be anyone out of several persons who occupy a 'responsible official position' in relation to the operation of the relevant device, as also the person who may otherwise be in the 'management of relevant activities' spoken of in Sub-section (4) of Section 65B. Considering that such certificate may also be given long after the electronic record has actually been produced by the computer, Section 65B(4) makes it clear that it is sufficient that such person gives the requisite certificate to the "best of his knowledge and belief" (Obviously, the word "and" between knowledge and belief in Section 65B(4) must be read as "or", as a person cannot testify to the best of his knowledge and belief at the same time)."
2020 (1) MhLJ 168 J.M.Constructions Vs Shamrock Impex Pvt. Ltd. & Ors.
61 Com.O.S.No.25061/2017"48. Therefore, the lessor's effort to mark the documents through the officer summoned under Order 16, Rule 15 of CPC cannot be sustained. The documents summoned may be public documents, or private documents, or a combination of both. They have come on record, but they have not yet become part of the record. So the party that summoned them must first determine which are public documents and which are private ones. As I have noted, the marking of public documents presents no problem. If the summoned documents is private, then, as held in Rekha Rana, the party must take steps to get the private document or documents marked through a proper person."
R.S.A.No.159/2015 Hon'ble High Court of Karnataka Pattabi Enterprises Vs Balaji Perfumery Works "It is contended that as per the Ledger account pertaining to the defendant and it's sister concerns, they are liable to pay a sum of Rs.2,69,747.67/- as on 31.03.2009. The defendant has not paid the amount inspite of several requests. The plaintiff got issued a legal notice dated 24.10.2009 calling upon the defendant to pay the due amount. The defendant refused to receive the notice under RPAD, however, the defendant received the notice through COP. The defendant inspite of service of notice, failed to pay the due amount. Hence, cause of action aroses to the plaintiff to file the suit for recovery of money.
In the course of cross examination it is suggested that defendant is not liable to pay the amount claimed in the suit and also correctness of the entries found in Ex.P.2. He admits that while supplying material, the plaintiff use to issue bills and the defendant used to put signature on the credit bills and he admits that the said documents are with the plaintiff. The plaintiff has not produced the bills bearing the signature of defendant. An adverse inference has to be drawn against the plaintiff under Section 114(g) of the Indian Evidence Act for non production of the said document.
62 Com.O.S.No.25061/201715. The plaintiff has not produced any other records to corroborate the entries in Ex.P.2. In order to consider Ex.P.2 it is necessary to examine Section 34 of the Indian Evidence Act, which reads as under:
"34. Entries in books of account, including those maintained in an electronic form when relevant- Entries in books of account, including those maintained in an electronic form, regularly kept in the course of business, are relevant whenever they refer to a matter into which the Court has to inquire, but such statements shall not alone be sufficient evidence to charge any person with liability".
16. It is clear that entries are relevant but not sufficient without other evidence to prove it.
17. The plaintiff has not chosen to produce the primary documents such as voucher, credit bills, invoices in order to corroborate the entries in Ex.P.2. PW.1 is not the author of the statement of account i.e., Ex.P.2. He has admitted that he was not working in the plaintiff's concern in the year 2002, the plaintiff ought to have examined the person who prepared Ex.P.2 and the person who was incharge during the year 2006-07. Infact as on the date of alleged transaction, PW.1 was not working in the plaintiff's firm.
19. The First Appellate Court after re-appreciating the material evidence placed on record, has rightly held that the plaintiff has failed to prove that the plaintiff has supplied the materials to the defendant and it's sister concern on credit basis and the defendant is in due of Rs.2,69,747.62/- and rightly discarded the evidence of PW.1 and also Ex.P.2. Both the Courts below have concurrently recorded the finding of fact against the plaintiff. The judgments and decrees passed by the Courts below are just and proper. Hence, I do not find any substantial question of law arise in this appeal. Accordingly, I do not find any grounds to interfere with the impugned judgments and decrees."
63 Com.O.S.No.25061/2017AIR 1968 Bom 112 Sir Mohammed Yusuf and Anr. Vs D and Ors.
"20. The reason on which the decision of Bhagwati J. is based is not far to seek. The evidence of the contents contained in the document is hearsay evidence unless the writer thereof is examined before the Court. We, therefore, hold that the attempt to prove the contents of the document by proving the signature or the handwriting of the author thereof is to set at nought the well recognised rule that hearsay evidence cannot be admitted. This question has been discussed by Halsbury at paragraph 533 at p.294 (Halsbury's Law of England, 3rd Edition, Vol.15) under the heading "Hearsay' says Halsbury:
"...... .Statements in documents may also be hearsay. So, if A had taken counsel's opinion before acting, the contents of the opinion would be admissible for the same purpose, but not to prove the truth of any statement of fact therein"
21. In paragraph (534) Halsbury has discussed the reasons for rejection of hearsay evidence and says:
"The reasons advanced for the rejection of hearsay are numerous, amount them being the irresponsibility of the original declaring, the depreciation of truth in the process of repetition, the opportunities for fraud which its admission would offer and the waste of time involved in listening to idle rumour.
OMP (Comm) No.134/2016 c/w OMP (Comm) No.198/2016 (High Court of Delhi at New Delhi) CMI Ltd. Vs Mahanagar Telephone Nigam Ltd. & Anr.
"20. The entire dispute calls into question as to what constitutes the binding contact between the parties. While it is the case of CMI that the LOI read with the NIT constitutes the binding contract, it is the case of MTNL that the purchase order constitutes the 64 Com.O.S.No.25061/2017 binding contract. This issue can be resolved by a perusal of the various clauses in the bid documents. A perusal of the definitions shows that the APO is the intention of the DOT to place the purchase order. The purchase order is the order placed by the purchaser on the supplier. The definition of „purchase order‟, however, is clear and states that "the purchase order shall be deemed as "Contract" appearing in the document". Thus, the definition of „purchase order‟ brooks no ambiguity.
21. The definition of contract price is also "the price payable to the Supplier under the purchase order".
Thus, while the NIT, APO, LOI, etc. could constitute the background documents, the final contract is the purchase order."
CS (OS) No.2630-A/1992 Newsprint Sales Corporation Vs The Daily Pratap & Ors.
"34. Parties have to be ad idem on material terms of the contract when they enter into a contract and not post execution of the contract, unless of course, at the post execution stage, parties agree on certain terms to vary or modify terms of the contract".
(2007) 143 DLT 123 Taipack Ltd. & Ors. Vs Ram Kishore Nagar Mal "17. In the present case, the Petitioner herein made his offer when it placed the purchase order dated 13.2.1997 upon the Respondent which, inter-alia, contained Clauses 10 and 11 as aforesaid. Clause 10, specifically made any other terms or conditions, contained in any document of the respondents that were in addition to, or in contradiction to those contained therein, inapplicable to the contract unless they were specifically agreed to by the petitioner in writing. Clause 11 subjected all disputes to jurisdiction of Delhi Courts. The respondent acted on this offer by effecting supplies of the goods, and at the same time raised an invoice dated 6.3.1997 for Rs. 1,49,866.17 which contained condition No. 4 as extracted above.
65 Com.O.S.No.25061/201718. What is the legal effect of the aforesaid conduct of the Respondent? In my view, when the Respondent supplied the goods in compliance of the Purchase Order, it accepted the terms and conditions stipulated therein. The mere printing of condition No. 4 on the reverse of the invoice was, at the highest, an offer made by the Respondent to the Petitioner. Unless the said offer was accepted by the Petitioner, it could not result in a binding and enforceable contract. The inclusion of terms and conditions at the back of the invoice, unilaterally issued by the Respondent while effecting delivery of the goods in terms of the Petitioner's purchase order, would not bind the Petitioner. The purchase order itself made it clear that the Petitioner did not intend to refer its disputes to arbitration in respect of the resulting transaction arising out of the said purchase order. Arbitration was clearly contra indicated when the Petitioner's purchase order itself stated that Any dispute arising out of this contract shall be subject to the jurisdiction of Courts in Delhi The Respondent was well aware that the Petitioner had shunned arbitration, yet the Respondent acted in furtherance of the said purchase order by effecting supplies. 19. On the other hand, there were hardly any further steps required to be taken by the Petitioner when the Respondent effected supplies and sent its invoice. The supplies having been effected, there was no other step required to be taken by the Petitioner, by which it could be inferred that the Petitioner consented to the conditions contained on the reverse of the Respondents invoice. The making of the payment by the Petitioner for the supplies effected by the Respondent cannot be considered to be a step taken by the Petitioner to indicate its acceptance of the conditions mentioned by the Respondents on the reverse of the invoice. This is so, because the Petitioner was, in any case, obliged to make payments for the supplies received by it in accordance with its purchase order."
Writ Petition No.16405/2024 dated 24.06.2024 (Hon'ble High Court of Karnataka) 66 Com.O.S.No.25061/2017 Coffee Day Global Ltd. Vs Soundarya Graphics & Ors.
"8. The original suit has been filed by respondent No.1 for recovery of money which is alleged to have fallen due to respondent no.1 from the petitioner. Based on the pleadings, the trial court has framed an issue as to whether the plaintiff (respondent No.1 herein) proves that defendant No.1 (petitioner herein) is due in a sum of Rs.1,08,45,376/- as per the running account ledger for having supplied the materials for the period from 01.04.2007 to 31.08.2016. Thus, burden of proving that the petitioner is liable to pay the amounts as alleged in the plaint is on respondent No.1. In the cross examination, if the petitioner herein/defendant No.1 is able to counter respondent No.1 and is able to show that the ledger maintained by respondent no.1 is not proper and there are serious lapses in the same, then in that event, the petitioner is bound to succeed."
2008 (100) DRJ 712 Era Constructions (India) Ltd. Vs D.K.Sharma "5. Blacks Law Dictionary, 6th Edition, defines a running account in the following manner:
'Running account. An open unsettled account, as distinguished from a stated and liquidated account. Running accounts mean mutual accounts and reciprocal demands between the parties, which accounts and demands remain open and unsettled'."
2003 SCC Online Kar 845 Mysore Tools Ltd. Vs Dominion Hardwares Stores "11. Therefore, mutual account means, that there must be transactions on each side, creating independent obligations on the other and not merely transactions which create obligations on the one side, those on the other being merely complete or partial discharges of such obligations. The 67 Com.O.S.No.25061/2017 essential characteristic is, firstly, that there must be a mutual account and secondly there must have been reciprocal demands between the parties. The expression 'mutual account' means an account in which two parties have agreed to bring together their items of debits and credits relating to their mutual dealings with a view to set them off against each other and arrives at a balance. Thus, there must be mutual dealings between the parties before there can be a mutual account between them. There must be independent obligations on both sides.
17. If Article 1 has no application which is the other Article which applies to the application is to be considered. Article 14 on which reliance was placed by the respondents provides for period of limitation for suits for recovery of the price of the goods sold and delivered where no fixed period of credit is agreed upon."
2018 SCC Online Bom 19982 Wilson Jacobs Vs Lucid Print & Ors.
"7. There is then an argument that between the parties there was a running account. The fact that there were continuous transactions does not make it a running account. Again the concept of a running account in commercial practice is well-known. It must be demonstrated that there are debits and credits going on simultaneously or on a regular basis and that balances are struck with some periodicity; not that there are a number of invoices, some of which remain unpaid. Non- payment of invoices and payment without specifying a particular invoice does not make the transactions a "running account".
(2022) 3 SCC 56 Small Industries Development Bank of India Vs SIBCO Investment Pvt. Ltd.
68 Com.O.S.No.25061/2017"50. Hence, it is clear that the plaintiff accepted the payment from the defendant as due settlement of its claims. SIBCO's failure to raise protest and demand for interest at the earliest possible stage, amounted to sub- silencio acceptance. Accordingly, the plaintiff is barred from raising this demand after several months applying the principle of waiver/acquiescence."
(2024) 6 SCC 641 Authorized Officer, Central Bank of India Vs Shanmugavelu "50. The principles underlying Section 73 of the 1872 Act are well settled. The classic case dealing with remoteness of damages is Hadley & Anr. v. Baxendale & Ors. reported in (1843-60) ALL E.R. Rep. 461, wherein it was observed:
"Where two parties have made a contract which one of them has broken, the damages which the other party ought to receive in respect of such breach of contract should be such as may fairly and reasonably be considered as either arising naturally, i.e., according to the usual course of things, from such breach of contract itself, or such as may reasonably be supposed to have been in the contemplation of both parties at the time they made the contract as the probable result of the breach of it. If special circumstances under which the contract was actually made were communicated by the plaintiffs to the defendants, and thus known to both parties, the damages resulting from the breach of such a contract which they would reasonably contemplate would be the amount of injury which would ordinarily follow from a breach of contract under these special circumstances so known and communicated. But, on the other hand, if these special circumstances were wholly unknown to the party breaking the contract, he, at the most, could only be supposed to have had in his contemplation the amount of injury which would arise generally, and in the great multitude of cases not affected by any special circumstances, from such a breach of contract. For, had the circumstances been 69 Com.O.S.No.25061/2017 known, the parties might have provided for the breach of contract by special terms as to the damages in that case; and of this advantage it would be very unjust to deprive them."
50. The above principles were explained and clarified by the Court of Appeal in Victoria Laundry (Windsor) Ltd v. Newman Industrial Ltd., [1949] 2 K.B. 528 as under:
"(1) It is well settled that the governing purpose of damages is to put the party whose rights have been violated in the same position, so far as money can do so, as if his rights had been observed.
(2) In cases of breach of contract the aggrieved party is only entitled to recover such part of the loss actually resulting as was at the time of the contract reasonably foreseeable as liable to result from the breach."
(2017) 8 SCC 237 Kanchan Udyog Ltd. Vs United Spirits Ltd. In Galoo Ltd. (supra) the emphasis was on the common sense approach, holding that the breach may have given the opportunity to incur the loss but did not cause the loss, in the sense in which the word "cause" is used in the law. The following passage extracted therein from Chitty on Contracts, 26 th ed. (1989) Vol. 2, pp. 1128-1129, para 1785 may be usefully set out:
"... The important issue in remoteness of damage in the law of contract is whether a particular loss was within the reasonable contemplation of the parties, but causation must also be proved: there must be a causal connection between the defendant's breach of contract and the plaintiff's loss. The courts have avoided laying down any formal tests for causation: they have relied on common sense to guide decisions as to whether a breach of contract is a sufficiently substantial cause of plaintiff's loss."70 Com.O.S.No.25061/2017
1965 SCC Online Kar 166 C.V.Venkateshaiah & Anr. Vs State of Mysore and Anr., "Contract Act (V of 1872) - Sec.74 - Contract with Public Authority for execution of public works - Breach by Public Authority - Damages.
Where Public Authorities enter into contracts for execution of public works, in the absence of any reservation in the contract, they cannot repudiate or resile from the contract without being liable to the contractor for damages for breach of contract."
The same principles have been stated more elaborately in nine American Jurisprudence, paragraph 151 at pages 88-89:
"The ordinary rule of damages that an injured party is entitled to compensation for the injury sustained by the breach of a contract is applicable to the breach of building and construction contracts. Of course, either party may recover on a breach of the contract such damages as may reasonably be considered as arising naturally from the breach of the contract itself, or such as may reasonably be supposed to have been in the contemplation of the parties at the time of the making of the contract. There can be no recovery, however, for remote and speculative damages."
54. After going through the written arguments submitted on behalf the plaintiff and defendants and I have gone through the evidence of the witnesses and pleadings of the parties. There are some admitted facts between the parties, there is no dispute regarding business transactions between the parties since more than a decade. It is also not in dispute that the plaintiff supplied materials / goods as per the requirement of the defendant No.1 company, even there is no dispute that, the defendant No.1 71 Com.O.S.No.25061/2017 made payments for these goods / materials. The defendant No.2 died during the pendency of the suit. The defendant Nos.3 to 5 are the employees of defendant No.1.
55. This suit is filed by the plaintiff for the aforesaid reliefs. The amount sought in the plaint i.e. the total outstanding amount as per the running account ledger is Rs.1,08,45,358/- and interest at the rate of 24% p.a. for delayed payment on Rs.1,04,01,593/- and liquidated damages of Rs.2.00 Crores along with Central Excise Duty with penalty and interest and penalty and interest for non issuance of C-Forms and issuance of C-Forms i.e. Rs.12.60 lakhs and Rs.17,35,326/- respectively as well as interest of Rs.30,00,248/- plus Rs.10,33,717/-. Totally amounts to Rs.4,82,76,262/-. The defendants denied this claim and sought for counter claim of Rs.5.25 lakhs with interest at 18% p.a.
56. The plaintiff has produced voluminous documents. After going through the cross examination of PW1, he has categorically admitted that, he has no produced e-Sugam Forms pertaining to Ex.P1450 and P1451, no invoices have been issued, the defendant No.1 has not issued purchase orders. Even he has admitted that, there is no connection between the amount mentioned in para No.24 of this affidavit it is Rs.20,76,080/- and purchase order Nos.62 to 64. He has obtained Ex.P1452 to P1457 i.e. email communications from Pavan Cyber Cafe. The PW1 has been cross examined by the Court Commissioner. It is also 72 Com.O.S.No.25061/2017 discussed therein above. After going through the cross examination, it is clear that, he is not sure about the interest calculated and the amount arrived at. For each and every questions thrown to him by the cross examiner, most of his answers are his auditor has prepared the accounts and papers. After perusing his answers, he has charged the interest for each days. But, he has not produced the exact calculation sheet, even he has tried to produce the same, but, it is not so reliable to accept as it is. Even PW1 does not know when some of the amounts have been received, for example, Ex.P1019 i.e. the amount of Rs.23,572/-. He has no document in support of his submission that, the payment towards Invoice No.2034 was received on 18.05.2009.
57. The PW1 has also deposed that, he has not produced ledger statement of Division wise and not produced document to show that, the payments were adjusted division wise. As stated supra, the plaintiff had received some part payments towards the transactions. He has admitted that, he had received Rs.8,78,96,401/- from defendant No.1 company during the period 2008 to 2016. He has produced the ledger account statement and not other documents. The dispute between the parties regarding quality of materials / goods supplied by the plaintiff. According to the plaintiff / PW1, he was getting all food grade materials from ITC Paper Board Dealers authorized by ITC Paper Company. He has also admitted that, he had not got any testing done. For packing of food, as per the say of the PW1, he 73 Com.O.S.No.25061/2017 used Cyber Excel Board obtained from ITC company. But, he has also admitted that, he has not produced all the Cyber Excel Boards supplied to the defendant No.1 company were obtained from ITC company. It is also clarified by PW1 to the answer to question No.28 that he had supplied genuine food graded ITC boxes only. The purchase invoices go to show that, all the boxes are food graded ITC box only. He has not mentioned in any of his invoices that, the cardboard boxes were obtained from ITC company. Even he has not mentioned this fact in his plaint or his affidavit filed for examination in chief.
58. The PW1 has also admitted that, he has not mentioned any rate of interest or any kind of interest in Ex.P1005. But, according to him, all his invoices for the years 2008 to 2016 except the first few invoices (24) contain a rate of interest at 24% p.a. for delayed payment. He has also categorically admitted that, any of the purchase orders or quotations, there is no mention regarding rate of interest. After issuance of purchase order and issuance of invoice, there was no communications exchanged between himself and the defendant No.1 company. It is also admitted by PW1 during his cross examination. It is also forthcoming that, even PW1 has received some payments as per Ex.P1019.
59. After perusing the evidence of PW1, as discussed herein above, there is a criminal case has been filed against the defendants in respect of the same transaction. He has admitted 74 Com.O.S.No.25061/2017 the relationship between the defendant No.1 and other defendants. According to him, the plaintiff is entitled to interest after expiry of term days mentioned in the invoices. He is not sure regarding the calculation of interest from 29.01.2008 and he has answered this to question Nos.197 as referred above. According to him, the invoice No.1749 (Ex.P3) was payable immediately, as it was without term days. Even after perusing some of the answers given by PW1 as discussed supra, that, he has email communications and other documents in respect of purchase orders for Rs.18,90,480/-, but, not produced the same. He can produce the same.
60. In regard to Excise Duty is concerned, he has categorically admitted that, he has not paid a sum of Rs.12.60 lakhs towards the Excise Duty, penalty and interest to the concerned authorities. But, he has received demand notice from the authorities since 2017 and 2018. He wound up his business. Also he is not sure that, whether he has received any such notices after 20107-18.
61. Even he has admitted that, he has not furnished any details, how he has calculated the sum of Rs.17,35,326/- as mentioned in his plaint at para No.40(c). Even he has not produced any details regarding this amount made to the authorities. But, according to him, he is entitled for the same. It is also categorically admitted by PW1 that, the purchase orders contain the terms and conditions of the contract between himself 75 Com.O.S.No.25061/2017 and defendant No.1 company. There is no dispute that, the Ex.P1398, P1399 and P1400 belong to Go-Air and Alliance Air. The Ex.P1415, P1416, P1421 and P1426 i.e. invoices according to PW1 belong to Spice Jet and these are not the purchase orders. He has also admitted that, there is no nexus between the report submitted by ITC for the goods supplied by him to defendant No.1.
62. In regard to C-Forms is concerned, the PW1 has admitted that, he has not provided the list of invoices for which he has not received C-Forms. In regard to stocks, he had asked about the stocks, before institution of the suit to defendant No.1 and he has supplied the same to defendant No.1. According to PW1, all the invoices are true. It is also very clearly deposed to the question No.75. According to him, there are no written documents / contract regarding terms contained in the invoices. But, according to him, the invoices are mutually agreed. He has not furnished the list of pending C-Forms before the court.
63. By going through the voluminous evidence and documents, it can be clearly gathered that, the PW1 is not sure how he has calculated the interest on the dues, as sought in the plaint, even he has no documents regarding penalty, interest for non issuance of C-Forms and issuance of C-Forms with delay. Even in respect of Central Excise Duty with penalty as well as interest, he has not furnished the documents which are satisfactorily accepted.
76 Com.O.S.No.25061/201764. The say of the defendants is that, the plaintiff has not furnished the details of account, and the details furnished are not proper. The plaintiff has not maintained proper running account. In regard to liquidated damages of Rs.2.00 Crores sought by the plaintiff in his plaint, the pleadings at para No.39 of the plaint and also in the affidavit of PW1, it is mentioned and pleaded that, due to non payment of outstanding amount by the defendant No.1, the plaintiff thrown into financial problems and lost its reputation. Few vendors initiated legal proceedings against the plaintiff to recover their dues with interest. It is also pleaded that, the plaintiff and its proprietor also lost their profile before their bankers, because of irregularity in repayment of Housing Loan, OD, CC, Gold loan vehicle loan etc. The bankers declared their account as NPA. He has suffered mental agony, irreparable loss and also the acts of the defendants resulted in winding up of the entire business of PW1 and made him to stand in the street. Therefore, the plaintiff has sought damages of Rs.2.00 Crores. He has also mentioned other reasons also. But, after going through the evidence as discussed supra, there are no proper reasons and even documents produced by the plaintiff / PW1 to consider his damages of Rs.2.00 Crores. But, it cannot be disputed that, mere because the plaintiff is not entitled for damages of Rs.2.00 Crores and the plaintiff has not furnished proper accounts regarding the amounts mentioned in the invoices, purchase orders, it cannot be said that, the plaintiff is not entitled for the other reliefs like outstanding amount as per running account ledger.
77 Com.O.S.No.25061/201765. I have gone through the number of decisions relied upon by the learned counsel for the defendants. The principles laid down in these decisions are well founded. I have also gone through the decisions referred above by the learned counsel for the plaintiff. The principles laid down in these decisions also well founded. I have also gone through the provisions of Article 113 of Limitation Act and also Sec.65B of the Evidence Act. The various decisions which are relied upon by the learned counsel for the plaintiff are come to its aid in the present facts and circumstances of the case.
66. Even DW1 has admitted that, the contents of para No.6 of his affidavit is also true and correct. After perusing the para No.6 of the affidavit of DW1, it shows that, "In 2007, the defendant No.1 wanted to procure packaging material, menu cards, etc., for its Airline catering business and engaged the plaintiff's services for the aforesaid purpose. There was no written contract between the plaintiff and the defendant No.1 and each purchaser order either oral or written constituted a separate and independent contract". Therefore, it is very clear that there was no written contract between the plaintiff and the defendant No.1 company regarding supply of materials to the defendant No.1 company. As per DW1, who is the Senior General Manger and authorized representative of the defendant No.1, each and every purchase order either oral or written constituted a separate and independent contract. Even the DW1 has categorically admitted that, the material mentioned in purchase orders were 78 Com.O.S.No.25061/2017 supplied by the plaintiff to the defendant No.1. Even he has admitted that, the defendant No.1 company has not issued any Debit Note against the plaintiff. Though he has deposed that, it was informed through an email, but, it is also not produced. Court can take adverse inference of this fact. The DW1 also admitted that, the Ex.P1003 is a document prepared for interim audit. Even the officials of defendant No.1 has not seen the terms and conditions of the purchase orders / invoices. It is also admitted by DW1 during his cross examination. Even it was not informed to the plaintiff in writing. If the conditions and terms mentioned in these purchase orders / invoices, what was the hurdle for the defendant No.1 and its officials to intimate the same to the plaintiff company in writing? Even he has admitted that, as per the invoice, once received these invoice, the defendant No.1 company is liable to pay the amount to the plaintiff. According to him, the materials ought to be in good quality. The defendants have not produced any documents to show that the materials supplied by the plaintiff were not in good quality.
67. Therefore, in view of the discussions made supra, by considering the admitted facts between the parties in their pleadings and as could be seen in their evidence discussed herein above, the plaintiff is able to prove that, the defendant No.1 is in due of Rs.1,08,45,376/- as per running account ledger regarding supply of materials / goods during the period 2007 to 2016. In regard to other reliefs including the damages of Rs.2.00 Crores 79 Com.O.S.No.25061/2017 is concerned, the plaintiff is not able to prove these aspect by placing cogent and acceptable evidence, except interest. Admittedly, the transaction between the parties is commercial one. No doubt, the PW1 has admitted that, he has not produced or furnished the details regarding how he has calculated the interest and even he has produced the calculation sheet. Most of the answers given by PW1 that, his auditor knows and prepared the document. His auditor is not examined, except the evidence of PW1, none of the other witnesses have examined. The plaintiff has sought interest at the rate of 24% p.a. But, it is higher side, more over the plaintiff is not clear regarding the interest charged and no details furnished. The plaintiff is entitled for the outstanding amount of Rs.1,08,45,358/- and interest at the rate of 10% p.a. on the delayed payments after expiry of term loans i.e. Rs.43,33,997/- lakhs (10% on Rs.1,08,45,358).
68. The plaintiff is also entitled for interest at 10% on a sum of Rs.1,85,600/- as per his answer given to question No.205. According to him, the purchase order numbers 62 to 64 are only part of stocks and not VAT or Excise Duty are calculated in these purchase orders. The remaining amount is Rs.18,90,480/- and as stated supra, he has emails but, not produced, if required produce. Hence, the plaintiff is entitled for interest from 01.09.2016 to 31.12.2016 on Rs.18,90,480/- at 10% p.a. i.e. Rs.63,016/-. The plaintiff is also entitled for interest at 10% on Ready Spice Jet Stock amounts to Rs.12,50,103/-. Therefore, in view of the discussions made supra, I answer the 80 Com.O.S.No.25061/2017 Issue No.1 in the affirmative, Issue Nos.2 and 5 are partly in the affirmative and Issue Nos.3, 4 and 6 in the negative.
69. Issue No.7: The defendants have taken a defence that, the suit of the plaintiff is barred by limitation. The learned counsel for the defendant has drawn my attention towards the cross examination of PW1 in regard to Ex.P1458. The last transaction was in the year 2015 between the parties and there was termination of contract in the month of January 2015. He has further stated that, this fact is admitted by PW1 during his cross examination. He has pointed out towards the provisions of Article 14 and 15 of the Limitation Act. The transaction between the parties was not a running account. The suit falls under such Article 113 of the Limitation Act and not under the Articles 14 and 15.
Article 113 of the Limitation Act reads - "Any suit for which no period of limitation is provided elsewhere in this Schedule. Three years. When the right to sue accrues."
Article 14 reads - "For the price of goods sold and delivered where no fixed period of credit is agreed upon. Three years. The date of the delivery of the goods.
Article 15 reads - For the price of goods sold and delivered to be paid for after the expiry of a fixed period of credit. Three years. When the period of credit expires."
81 Com.O.S.No.25061/201770. By considering the facts and materials on record and also the decisions relied upon by the learned counsel for the plaintiff are applicable. The decisions on the point of limitation relied upon by the learned counsel for the defendants are, not come to their aid in view of the present facts and circumstances of the case. In my opinion, to the case on hand, Article 113 of Limitation Act is applicable. The suit is filed on 06.07.2017. Therefore, I answer the Issue No.7 in the negative.
71. Issue No.8: The defendants also raised a defence that, this court has no jurisdiction to entertain the suit. Looking into the transactions between the parties, as pleaded, it is a commercial transaction between the plaintiff and the defendant No.1 company. I have also gone through the provisions of Sec.2(1)(c)(iv) of the Commercial Courts Act. Therefore, this court has got jurisdiction to entertain the suit. Accordingly, I answer the Issue No.8 in the negative.
72. Issue No.9: The defendants have filed the written statement along with counter claim. The defendants have sought an amount of Rs.5.25 Crores along with interest at 18% p.a. It is stated in the counter claim that, the plaintiff had filed a criminal complaint in PCR No.10458/2016 against the defendants by making false allegations of cheating, which is totally against law and business practices. The plaintiff in the said PCR not only has arrayed the defendants as accused, but, as also made false and defamatory actions, that "Accused Nos.5 to 8 criminally conspired 82 Com.O.S.No.25061/2017 and collusively snatched a plan with common intention to knock of the outstanding", "all the accused persons criminally conspired with a common intention to cheat and fraud made the accused No.6 to interact with complainant" as well as "accordingly, the accused persons are snatched a plan to commit an offence of criminal breach of trust with assistance of accused No.6", in the PCR. It causes great harm to the defendants in terms of reputation and the plaintiff also caused great mental agony to the defendants which cannot be compensated in any way, however, the defendant No.1 is forced to claim damages for making defamatory statements, loss of reputation, value and mental agony to the tune of Rs.2.00 Crores. The defendants also pleaded that, the defendant No.1 is claiming a sum of Rs.1.00 Crore towards the cost of the stocking goods in its warehouses. Also sought another Rs.1.00 Crore towards the loss undergo through series of complaints very often which has caused great loss of reputation and mental agony.
73. It is further pleaded that, the plaintiff has made the defendant Nos.2 to 5 as necessary parties, but, these defendants are not necessary parties to the instant suit. The plaintiff has to compensate these defendants for being dragged them into litigation, the plaintiff shall pay damages of Rs.25.00 lakhs to each of these defendant Nos.2 to 5.
74. The plaintiff has filed rejoinder and denied almost all the contents of the counter claim.
83 Com.O.S.No.25061/201775. By considering the evidence of the parties as discussed supra and also going through the documents produced by the parties, particularly by the defendants at Ex.D1, D2 and D3. These are the certified copies of the complaint in PCR No.10468/2016, wherein the defendant Nos.3 and 4 and deceased defendant No.2 are made as parties / accused along with Three more persons as accused persons. They are not the defendants in the suit on hand. The Ex.D2 is the certified copy of the FIR in Crime No.198/2016 wherein all these persons shown as accused. The Ex.D3 is the certified copy of the B-report submitted by the IO and the Ex.D4 is the certified copy of the Protest memo filed by the complainant / PW1 herein. Ex.D7 is the certified copy of the order sheet in the aforesaid PCR. The learned Magistrate has accepted the B-report submitted by the IO and ordered for dismissal of PCR on 21.08.2019. It is also admitted by PW1 during his cross examination. Hence, the defendant Nos.3 to 5 made as accused since 06.10.2016 when Private Complaint has been filed on 21.08.2019. The accused therein did not appeared, process was not issued. The complaint was closed in the PCR stages itself by accepting the B-report.
76. In regard to damages for making defamatory statements, loss of reputation, value and mental agony sought under the counter claim is concerned, there is no reliable and acceptable evidence produced by the defendants. Hence, considering the facts and circumstances of the case, the defendants are not entitled for this amount. In regard to cost 84 Com.O.S.No.25061/2017 storing of stock in its warehouses, the defendants have sought an amount of Rs.1.00 Crore. Moreover, after perusing the evidence of DW1, as stated supra, he has categorically admitted that, he has not produced any documents pertaining to the relief sought (damages) against the plaintiff in their written statement. Therefore, in such circumstances, without any materials, evidence on record, the defendants are not entitled for any amount sought in their counter claim. Here also, I am of the opinion that the defendants are not entitled for the said amount also, since the defendants have not produced any acceptable evidence.
77. In respect of damages of Rs.25.00 lakhs each for mental agony, trauma, loss of reputation, cost of the suit, totally amounts to Rs.1.25 Crores with interest at the rate of 18% p.a. After perusing the evidence and documents at Ex.D1 to D4, no doubt, the complainant / PW1 had filed PCR as referred above and B-report was submitted by the IO and it was contested by presenting protest petition by the Complainant / PW1. After hearing, the learned Magistrate has allowed the B-report and closed the PCR. He has not taken cognizance and not issued process against these defendants. Even the defendants did not appeared before the learned Magistrate. But, after going through the contents of the complaint as per Ex.D1, the offences alleged against the defendant Nos.1 to 5 in the PCR are, the offences punishable U/Sec.406, 409, 418, 420 and Sec.120(B) of IPC r/w Sec.34 of IPC. It is held by the learned Magistrate while 85 Com.O.S.No.25061/2017 accepting the B-report that, "However, absolutely there is no material to attract the ingredients of criminal offences. Hence, it is just and proper to accept the B-report." Therefore, I am of the opinion that, these defendants are not entitled for any amount sought under the counter claim. In view of the discussions made supra, I answer the Issue No.9 in the negative.
78. Issue No.10: The plaintiff firm has sought an amount of Rs.4,82,76,262/- with interest at the rate of 24% p.a. It is pleaded in the plaint at para No.4 regarding the amounts claimed from the defendants at (a) to (g). While answering the Issue Nos.1 to 6, I answered Issue Nos.1 in the affirmative, Issue Nos.2 and 5 partly in the affirmative and Issue Nos.3, 4 and 6 in the negative. The plaintiff firm is entitled for the amounts mentioned in para No.40(a) in full and para No.40(b) in part as well as 40(e) in part i.e. Rs.1,08,45,358 + Rs.43,33,997/- lakhs (10% on Rs.1,08,45,358) + Rs.12,50,103 (10% on Rs.30,00,248) + interest from 01.09.2016 to 31.12.2016 on Rs.63,016/- (Rs.18,90,480/- at 10% p.a.) = Rs.1,64,92,474/-. As discussed while answering the Issue No.9, the defendants are not entitled for any relief sought under the counter claim. Accordingly, I answer the Issue No.10 Partly in the affirmative.
79. Issue No.11: In the result, I pass the following :
ORDER Suit of the plaintiff is hereby decreed in part with cost.86 Com.O.S.No.25061/2017
The defendants are jointly and severally liable to pay Rs.1,64,92,474/- with future interest at the rate of 6% p.a. The defendants are directed to repay the amount as ordered within Three months from the date of this order.
The counter claim made by the defendants is dismissed.
Draw decree accordingly.
Issue copy of the judgment to the parties through email as provided U/Or. XX Rule 1 of CPC if email ID is furnished.
(Dictated to the Stenographer typed by her directly on the computer, corrected and then pronounced by me in the open court on this the 5th day of November 2024) (RAMAKANT CHAVAN) LXXXIV Addl. City Civil & Sessions Judge, (CCH-85) Commercial Court, Bengaluru.
ANNEXURE List of witnesses examined for the plaintiff:
PW1 S.Prem Anand List of documents marked for the plaintiff:
Ex.P.1 VAT registration certificate with photocopy of the KST.
Ex.P.2 Certificate of small scale industry unit. Ex.P.3 Original tax invoice dated 29.01.2008. Ex.P.4 Original tax invoice dated 29.01.2008. Ex.P.5 Original tax invoice dated 05.03.2008. Ex.P.6 Original tax invoice dated 06.03.2008.87 Com.O.S.No.25061/2017
Ex.P.7 Original tax invoice dated 22.04.2008. Ex.P.8 Original tax invoice dated 22.04.2008. Ex.P.9 Original tax invoice dated 03.05.2008. Ex.P.10 Original tax invoice dated 16.05.2008. Ex.P.11 Original tax invoice dated 30.06.2008. Ex.P.12 Original tax invoice dated 30.06.2008. Ex.P.13 Original tax invoice dated 07.07.2008. Ex.P.14 Original tax invoice dated 12.07.2008. Ex.P.15 Original tax invoice dated 21.07.2008. Ex.P.16 Original tax invoice dated 28.07.2008. Ex.P.17 Original tax invoice dated 28.07.2008. Ex.P.18 Original tax invoice dated 01.08.2008. Ex.P.19 Original tax invoice dated 01.08.2008. Ex.P.20 Original tax invoice dated 05.08.2008. Ex.P.21 Original tax invoice dated 11.08.2008. Ex.P.22 Original tax invoice dated 11.02.2008. Ex.P.23 Original tax invoice dated 19.08.2008. Ex.P.24 Original tax invoice dated 20.08.2008. Ex.P.25 Original tax invoice dated 25.08.2008. Ex.P.26 Original tax invoice dated 15.07.2008 in torn condition.
Ex.P.27 Original tax invoice dated 26.09.2008. Ex.P.28 Original tax invoice dated 26.09.2008. Ex.P.29 Original tax invoice dated 26.09.2008. Ex.P.30 Original tax invoice dated 30.09.2008 in torn condition.
Ex.P.31 Original tax invoice dated 21.10.2008. Ex.P.32 Original tax invoice dated 03.11.2008. Ex.P.33 Original tax invoice dated 03.11.2008. Ex.P.34 Original tax invoice dated 03.11.2008.88 Com.O.S.No.25061/2017
Ex.P.35 Original tax invoice dated 25.11.2008 in torn condition.
Ex.P.36 Original tax invoice dated 25.11.2008. Ex.P.37 Original tax invoice dated 25.11.2008 in torn condition.
Ex.P.38 Original tax invoice dated 25.11.2008. Ex.P.39 Original tax invoice dated 26.11.2008. Ex.P.40 Original tax invoice dated 28.11.2008. Ex.P.41 Original tax invoice dated 08.12.2008. Ex.P.42 Original tax invoice dated 27.12.2008. Ex.P.43 Original tax invoice dated 29.12.2008. Ex.P.44 Original tax invoice dated 10.01.2009. Ex.P.45 Original tax invoice dated 10.01.2009. Ex.P.46 Original tax invoice dated 17.01.2009. Ex.P.47 Original tax invoice dated 28.01.2009. Ex.P.48 Original tax invoice dated 31.01.2009. Ex.P.49 Original tax invoice dated 31.01.2009. Ex.P.50 Original tax invoice dated 10.02.2009. Ex.P.51 Original tax invoice dated 14.02.2009. Ex.P.52 Original tax invoice dated 27.02.2009. Ex.P.53 Original tax invoice dated 13.03.2009. Ex.P.54 Original tax invoice dated 30.03.2009. Ex.P.55 Original tax invoice dated 30.03.2009. Ex.P.56 Original tax invoice dated 30.03.2009. Ex.P.57 Original tax invoice dated 30.03.2009. Ex.P.58 Original tax invoice dated 30.03.2009. Ex.P.59 Original tax invoice dated 30.03.2009. Ex.P.60 Original tax invoice dated 30.03.2009. Ex.P.61 Original tax invoice dated 30.03.2009. Ex.P.62 Original tax invoice dated 16.04.2009.89 Com.O.S.No.25061/2017
Ex.P.63 Original tax invoice dated 20.04.2009. Ex.P.64 Original tax invoice dated 29.04.2009. Ex.P.65 Original tax invoice dated 29.04.2009. Ex.P.66 Original tax invoice dated 29.04.2009. Ex.P.67 Original tax invoice dated 30.04.2009. Ex.P.68 Original tax invoice dated 18.05.2009. Ex.P.69 Original tax invoice dated 18.05.2009. Ex.P.70 Original tax invoice dated 18.05.2009. Ex.P.71 Original tax invoice dated 18.05.2009. Ex.P.72 Original tax invoice dated 30.05.2009. Ex.P.73 Original tax invoice dated 30.05.2009. Ex.P.74 Original tax invoice dated 30.05.2009. Ex.P.75 Original tax invoice dated 09.06.2009. Ex.P.76 Original tax invoice dated 10.06.2009. Ex.P.77 Original tax invoice dated 10.06.2009. Ex.P.78 Original tax invoice dated 15.06.2009. Ex.P.79 Original tax invoice dated 15.06.2009. Ex.P.80 Original tax invoice no.2322 dated 30.06.2009. Ex.P.81 Original tax invoice no.2323 dated 30.06.2009. Ex.P.82 Original tax invoice no.2324 dated 30.06.2009. Ex.P.83 Original tax invoice no.2325 dated 30.06.2009. Ex.P.84 Original tax invoice no.2328 dated 30.06.2009. Ex.P.85 Original tax invoice no.2329 dated 30.06.2009. Ex.P.86 Original tax invoice no.2330 dated 30.06.2009. Ex.P.87 Original tax invoice no.2331 dated 30.06.2009. Ex.P.88 Original tax invoice no.2332 dated 30.06.2009. Ex.P.89 Original tax invoice no.2333 dated 30.06.2009. Ex.P.90 Original tax invoice no.2335 dated 30.06.2009. Ex.P.91 Original tax invoice no.2336 dated 30.06.2009.90 Com.O.S.No.25061/2017
Ex.P.92 Original tax invoice no.2337 dated 30.06.2009. Ex.P.93 Original tax invoice no.2338 dated 30.06.2009. Ex.P.94 Original tax invoice no.2340 dated 01.07.2009. Ex.P.95 Original tax invoice no.2343 dated 03.07.2009. Ex.P.96 Original tax invoice no.2344 dated 01.07.2009. Ex.P.97 Original tax invoice no.2350 dated 08.07.2009. Ex.P.98 Original tax invoice no.2351 dated 08.07.2009. Ex.P.99 Original tax invoice no.2359 dated 14.07.2009. Ex.P.100 Original tax invoice no.2360 dated 14.07.2009. Ex.P.101 Original tax invoice no.2363 dated 20.07.2009. Ex.P.102 Original tax invoice no.2364 dated 20.07.2009. Ex.P.103 Original tax invoice no.2365 dated 20.07.2009. Ex.P.104 Original tax invoice no.2366 dated 20.07.2009. Ex.P.105 Original tax invoice no.2373 dated 30.07.2009. Ex.P.106 Original tax invoice no.2374 dated 30.07.2009. Ex.P.107 Original tax invoice no.2375 dated 30.07.2009. Ex.P.108 Original tax invoice no.2376 dated 30.07.2009. Ex.P.109 Original tax invoice no.2383 dated 06.08.2009. Ex.P.110 Original tax invoice no.2384 dated 06.08.2009. Ex.P.111 Original tax invoice no.2385 dated 06.08.2009. Ex.P.112 Original tax invoice no.2386 dated 06.08.2009. Ex.P.113 Original tax invoice no.2387 dated 06.08.2009. Ex.P.114 Original tax invoice no.2409 dated 20.08.2009. Ex.P.115 Original tax invoice no.2410 dated 22.08.2009. Ex.P.116 Original tax invoice no.2411 dated 22.08.2009. Ex.P.117 Original tax invoice no.2412 dated 22.08.2009. Ex.P.118 Original tax invoice no.2413 dated 22.08.2009. Ex.P.119 Original tax invoice no.2414 dated 22.08.2009. Ex.P.120 Original tax invoice no.2420 dated 31.08.2009.91 Com.O.S.No.25061/2017
Ex.P.121 Original tax invoice no.2421 dated 31.08.2009. Ex.P.122 Original tax invoice no.2422 dated 31.08.2009. Ex.P.123 Original tax invoice no.2425 dated 02.09.2009. Ex.P.124 Original tax invoice no.2435 dated 08.09.2009. Ex.P.125 Original tax invoice no.2452 dated 24.09.2009. Ex.P.126 Original tax invoice no.2453 dated 24.09.2009. Ex.P.127 Original tax invoice no.2454 dated 24.09.2009. Ex.P.128 Original tax invoice no.2455 dated 25.09.2009. Ex.P.129 Original tax invoice no.2464 dated 01.10.2009. Ex.P.130 Original tax invoice no.2465 dated 01.10.2009. Ex.P.131 Original tax invoice no.2466 dated 01.10.2009. Ex.P.132 Original tax invoice no.2468 dated 05.10.2009. Ex.P.133 Original tax invoice no.2469 dated 05.10.2009. Ex.P.134 Original tax invoice no.2470 dated 05.10.2009. Ex.P.135 Original tax invoice no.2471 dated 05.10.2009. Ex.P.136 Original tax invoice no.2472 dated 05.10.2009. Ex.P.137 Original tax invoice no.2473 dated 05.10.2009. Ex.P.138 Original tax invoice no.2474 dated 05.10.2009. Ex.P.139 Original tax invoice no.2482 dated 13.10.2009. Ex.P.140 Original tax invoice no.2484 dated 13.10.2009. Ex.P.141 Original tax invoice no.2485 dated 13.10.2009. Ex.P.142 Original tax invoice no.2486 dated 13.10.2009. Ex.P.143 Original tax invoice no.2497 dated 17.10.2009. Ex.P.144 Original tax invoice no.2498 dated 17.10.2009. Ex.P.145 Original tax invoice no.2499 dated 17.10.2009. Ex.P.146 Original tax invoice no.2501 dated 21.10.2009. Ex.P.147 Original tax invoice no.2502 dated 21.10.2009. Ex.P.148 Original tax invoice no.2509 dated 29.10.2009. Ex.P.149 Original tax invoice no.2513 dated 30.10.2009.92 Com.O.S.No.25061/2017
Ex.P.150 Original tax invoice no.2514 dated 30.10.2009. Ex.P.151 Original tax invoice no.2515 dated 30.10.2009. Ex.P.152 Original tax invoice no.2522 dated 10.11.2009. Ex.P.153 Original tax invoice no.2526 dated 12.11.2009. Ex.P.154 Original tax invoice no.2527 dated 12.11.2009. Ex.P.155 Original tax invoice no.2533 dated 24.11.2009. Ex.P.156 Original tax invoice no.2535 dated 25.11.2009. Ex.P.157 Original tax invoice no.2536 dated 25.11.2009. Ex.P.158 Original tax invoice no.2538 dated 25.11.2009. Ex.P.159 Original tax invoice dated 06.08.2009. Ex.P.160 Original tax invoice dated 26.11.2009. Ex.P.161 Original tax invoice dated 27.11.2009. Ex.P.162 Original tax invoice no.2547. Ex.P.163 Original tax invoice no.2548. Ex.P.164 Original tax invoice no.2549. Ex.P.165 Original tax invoice no.2550. Ex.P.166 Original tax invoice no.2551. Ex.P.167 Original tax invoice no.2552. Ex.P.168 Original tax invoice no.2553. Ex.P.169 Original tax invoice no.2554. Ex.P.170 Original tax invoice no.2555. Ex.P.171 Original tax invoice no.2556. Ex.P.172 Original tax invoice no.2557. Ex.P.173 Original tax invoice no.2558.
Ex.P.174 Lorry receipt.
Ex.P.175 & Tax invoice no.3272 with lorry receipt. Ex.P.175(a) Ex.P.176 & Tax invoice no.3273 with lorry receipt. Ex.P.176(a) Ex.P.177 Original tax invoice no.2563.93 Com.O.S.No.25061/2017
Ex.P.178 Original tax invoice no.2564 . Ex.P.179 Original tax invoice no.2565. Ex.P.180 & Tax invoice no.3274 with lorry receipt. Ex.P.180(a) Ex.P.181 Original tax invoice no.2573. Ex.P.182 Original tax invoice no.2575. Ex.P.183 Original tax invoice no.2576. Ex.P.184 Original tax invoice no.2579. Ex.P.185 Original tax invoice no.2580. Ex.P.186 Original tax invoice no.2589. Ex.P.187 Original tax invoice no.2590. Ex.P.188 Original tax invoice no.2591. Ex.P.189 Original tax invoice no.2592. Ex.P.190 Original tax invoice no.2600. Ex.P.191 Original tax invoice no.2601. Ex.P.192 Original tax invoice no.2602. Ex.P.193 Original tax invoice no.2603. Ex.P.194 & Tax invoice no.3275 with lorry receipt. Ex.P.194
(a) Ex.P.195 & Tax invoice no.3276 with lorry receipt.
Ex.P.195(a) Ex.P.196 Original tax invoice no.2615. Ex.P.197 Original tax invoice no.2621. Ex.P.198 Original tax invoice no.2622. Ex.P.199 Original tax invoice no.2623. Ex.P.200 Original tax invoice no.2625. EX.P.201 Original tax invoice no.2630. Ex.P.202 Original tax invoice no.2631. Ex.P.203 Original tax invoice no.2632.
94 Com.O.S.No.25061/2017Ex.P.204 Original tax invoice no.2633. Ex.P.205 & Bill of sale no.3278 and lorry receipt. Ex.P.205(a) Ex.P.206 & Bill of sale no.3280 and lorry receipt. Ex.P.206(a) Ex.P.207 Original tax invoice no.2643. Ex.P.208 Original tax invoice no.2644. Ex.P.209 Original tax invoice no.2645. Ex.P.210 Original tax invoice no.2648. Ex.P.211 Original tax invoice no.2650. Ex.P.212 Original tax invoice no.2654. Ex.P.213 Original tax invoice no.2655. Ex.P.214 Original tax invoice no.2656. Ex.P.215 Original tax invoice no.2657. Ex.P.216 Original tax invoice no.2658. Ex.P.217 Original tax invoice no.2659. Ex.P.218 Original tax invoice no.2661 with torned condition. Ex.P.219 Original tax invoice no.2669. Ex.P.220 Original tax invoice no.2674. Ex.P.221 Original tax invoice no.2676. Ex.P.222 Original tax invoice no.2677. Ex.P.223 Original tax invoice no.2679. Ex.P.224 Original tax invoice no.2680. Ex.P.225 Original tax invoice no.2681. Ex.P.226 Original tax invoice no.2691. Ex.P.227 Original tax invoice no.2692. Ex.P.228 Original tax invoice no.2693. Ex.P.229 Original tax invoice no.2694. Ex.P.230 Original tax invoice no.2696. Ex.P.231 Original tax invoice no.2697.
95 Com.O.S.No.25061/2017Ex.P.232 Original tax invoice no.2698.
Ex.P.233 Bill of sale no.3301.
Ex.P.234 & Bill of sale no.3285 and lorry receipt. Ex.P.234(a) Ex.P.235 & Bill of sale no.3286 and lorry receipt. Ex.P.235(a) Ex.P.236 & Bill of sale no.3287 and lorry receipt.
Ex.P.236(a) Ex.P.237 Bill of sale no.3303. Ex.P.238 Bill of sale no.3304. Ex.P.239 Bill of sale no.3305. Ex.P.240 Bill of sale no.3308. Ex.P.241 Bill of sale no.3309.
Ex.P.242 & Bill of sale no.3310 and lorry receipt. Ex.P.242(a) Ex.P.243 Original tax invoice no.2702. Ex.P.244 Original tax invoice no.2703. Ex.P.245 Original tax invoice no.2706. Ex.P.246 Original tax invoice no.2707.
Ex.P.247 Tax invoice no.2709. Ex.P.248 Tax invoice no.2710.
Ex.P.249 & Bill of sale no.3311 and lorry receipt. Ex.P.249(a) Ex.P.250 Original tax invoice no.2712. Ex.P.251 Original tax invoice no.2713. Ex.P.252 Original tax invoice no.2714. Ex.P.253 Original tax invoice no.2715. Ex.P.254 & Bill of sale no.3312 and lorry receipt. Ex.P.254(a) Ex.P.255 Original tax invoice no.2721. Ex.P.256 Original tax invoice no.2725.
96 Com.O.S.No.25061/2017Ex.P.257 Original tax invoice no.2730. Ex.P.258 Original tax invoice no.2732. Ex.P.259 Original tax invoice no.2733. Ex.P.260 Original tax invoice no.2735. Ex.P.261 Original tax invoice no.2736. Ex.P.262 Original tax invoice no.2737. Ex.P.263 Original tax invoice no.2739. Ex.P.264 & Bill of sale no.3313 and lorry receipt. Ex.P.264(a) Ex.P.265 Original tax invoice no.2740. Ex.P.266 Original tax invoice no.2741. Ex.P.267 Original tax invoice no.2742. Ex.P.268 Original tax invoice no.2743. Ex.P.269 Original tax invoice no.2744. Ex.P.270 Original tax invoice no.2745. Ex.P.271 Original tax invoice no.2746. Ex.P.272 Original tax invoice no.2754. Ex.P.273 Original tax invoice no.2755. Ex.P.274 Original tax invoice no.2760. Ex.P.275 Original tax invoice no.2761. Ex.P.276 Original tax invoice no.2762. Ex.P.277 Original tax invoice no.2763. Ex.P.278 Original tax invoice no.2764. Ex.P.279 & Original tax invoice no.2765 with torned condition Ex.P.279(a) and lorry receipt.
Ex.P.280 Original tax invoice no.2767. Ex.P.281 Original tax invoice no.2768. Ex.P.282 & Bill of sale no.3315 and lorry receipt. Ex.P.282(a) 97 Com.O.S.No.25061/2017 Ex.P.283 & Bill of sale no.3317 and lorry receipt. Ex.P.283(a) Ex.P.284 Original tax invoice no.2769. Ex.P.285 & Bill of sale no.3319 and lorry receipt. Ex.P.285(a) Ex.P.286 Original tax invoice no.2773. Ex.P.287 Original tax invoice no.2774. Ex.P.288 Original tax invoice no.2776. Ex.P.289 Original tax invoice no.2777. Ex.P.290 Original tax invoice no.2778. Ex.P.291 Original tax invoice no.2779. Ex.P.292 Original tax invoice no.2780. Ex.P.293 Original tax invoice no.2781. Ex.P.294 Original tax invoice no.2783. Ex.P.295 & Bill of sale no.3320 and lorry receipt. Ex.P.295(a) Ex.P.296 Original tax invoice no.2785. Ex.P.297 Original tax invoice no.2787. Ex.P.298 Original tax invoice no.2789. Ex.P.299 Original tax invoice no.2793 Ex.P.300 & Bill of Sale 3322 along with Lorry receipt 300(a) Ex.P.301 & Bill of Sale 3323 along with Lorry receipt 301(a) Ex.P.302 Original tax invoice no.2797 Ex.P.303 Original tax invoice no.2798 Ex.P.304 Original tax invoice no.2800 Ex.P.305 Original tax invoice no.2801 Ex.P.306 Original tax invoice no.2802 Ex.P.307 Original tax invoice no.2803 Ex.P.308 Original tax invoice no.2804 98 Com.O.S.No.25061/2017 Ex.P.309 Original tax invoice dated 29.07.2010 (top left portion of the document is torned Ex.P.310 Original tax invoice no.2811 Ex.P.311 Original tax invoice no.2812 Ex.P.312 Original tax invoice no.2813 Ex.P.313 Original tax invoice no.2814 Ex.P.314 Original tax invoice no.2815 Ex.P.315 Original tax invoice no.2816 Ex.P.316 Original tax invoice no.2817 Ex.P.317 Original tax invoice no.2818 Ex.P.318 Original tax invoice no.2819 Ex.P.319 Original tax invoice no.2823 Ex.P.320 Original tax invoice no.2824 Ex.P.321 Original tax invoice no.2825 Ex.P.322 Original tax invoice no.2826 Ex.P.323 Original tax invoice no.2827 Ex.P.324 Original tax invoice no.2828 Ex.P.325 Original tax invoice no.2829 Ex.P.326 & Bill of Sale 3325 with lorry receipt. 326(a) Ex.P.327 & Bill of Sale 3326 with lorry receipt. 327(a) Ex.P.328 & Bill of Sale 3327 with lorry receipt. 328(a) Ex.P.329 & Bill of Sale 3328 with lorry receipt. 329(a) Ex.P.330 & Bill of Sale 3329 with lorry receipt 330(a) Ex.P.331 Original tax invoice no.2830 Ex.P.332 Original tax invoice no.2831 Ex.P.333 Original tax invoice no.2836 99 Com.O.S.No.25061/2017 Ex.P.334 & Bill of Sale 3330 with lorry receipt 334(a) Ex.P.335 Original tax invoice no.2839 Ex.P.336 Original tax invoice no.2840 Ex.P.337 Original tax invoice no.2841 Ex.P.338 & Bill of Sale 3331 with lorry receipt 338(a) Ex.P.339 Original tax invoice no.2844 Ex.P.340 Original tax invoice no.2845 Ex.P.341 & Bill of sale 3332 with lorry receipt 341(a) Ex.P.342 Original tax invoice no.2846 Ex.P.343 Original tax invoice no.2847 Ex.P.344 Original tax invoice no.2850 Ex.P.345 Original tax invoice no.2852 Ex.P.346 Original tax invoice no.2853 Ex.P.347 Original tax invoice no.2854 Ex.P.348 Original tax invoice no.2855 Ex.P.349 Original tax invoice no.2856 Ex.P.350 Original tax invoice no.2857 Ex.P.351 Original tax invoice no.2858 Ex.P.352 Original tax invoice no.2865 Ex.P.353 Original tax invoice no.2866 Ex.P.354 Original tax invoice no.2867 Ex.P.355 Original tax invoice no.2868 Ex.P.356 Original tax invoice no.2869 Ex.P.357 Original tax invoice no.2871 Ex.P.358 & Bill of Sale 3334 with lorry receipt 358 (a) Ex.P.359 Original tax invoice no.2874 100 Com.O.S.No.25061/2017 Ex.P.360 Original tax invoice no.2876 Ex.P.361 Original tax invoice no.2877 Ex.P.362 Original tax invoice no.2878 Ex.P.363 Original tax invoice no.2879 Ex.P.364 Original tax invoice no.2881 Ex.P.365 Original tax invoice no.2883 Ex.P.366 Original tax invoice no.2886 Ex.P.367 Original tax invoice no.2887 Ex.P.368 Original tax invoice no.2888 Ex.P.369 Original tax invoice no.2891 Ex.P.370 Original tax invoice no.2893 Ex.P.371 & Bill of sale 3336 with lorry receipt 371(a) Ex.P.372 & Bill of sale 3337 with lorry receipt 372(a) Ex.P.373 Original tax invoice no.2896 Ex.P.374 Original tax invoice no.2897 Ex.P.375 Original tax invoice no.2898 Ex.P.376 Original tax invoice no.2899 Ex.P.377 Original tax invoice no.2900 Ex.P.378 Bill of sale 3338 Ex.P.379 Original tax invoice no.2902 Ex.P.380 Original tax invoice no.2904 Ex.P.381 Original tax invoice no.2907 Ex.P.382 Bill of sale 3341 Ex.P.383 Original tax invoice no.2909 Ex.P.384 Original tax invoice no.2910 Ex.P.385 Original tax invoice no.2911 Ex.P.386 Original tax invoice no.2912 Ex.P.387 Original tax invoice no.2913 101 Com.O.S.No.25061/2017 Ex.P.388 Original tax invoice no.2914 Ex.P.389 Original tax invoice no.2921 Ex.P.390 Original tax invoice no.2922 Ex.P.391 Original tax invoice no.2924 Ex.P.392 Original tax invoice no.2926 Ex.P.393 Original tax invoice no.2927 Ex.P.394 Original tax invoice no.2928 Ex.P.395 Original tax invoice no.2934 Ex.P.396 Original tax invoice no.2935 Ex.P.397 Original tax invoice no.2939 Ex.P.398 Original tax invoice no.2940 Ex.P.399 Original tax invoice no.2941 Ex.P.400 Original tax invoice no.2942 Ex.P.401 Original tax invoice no.2943 Ex.P.402 Original tax invoice no.2944 Ex.P.403 Original tax invoice no.2949 Ex.P.404 Original tax invoice no. 2950 along with delivery note Ex.P.405 Original tax invoice no. 2951 along with delivery note Ex.P.406 Original tax invoice no. 2952 along with delivery note Ex.P.407 Original tax invoice no. 2953 along with delivery note Ex.P408 Original tax invoice no. 2955 Ex.P409 Original tax invoice no. 2956 Ex.P410 Original tax invoice no. 2957 Ex.P411 Original tax invoice no. 2958 along with delivery note Ex.P412 Original tax invoice no. 2960 along with delivery note 102 Com.O.S.No.25061/2017 Ex.P413 Original tax invoice no. 2967 Ex.P414 Original tax invoice no. 2976 along with delivery note Ex.P415 Original tax invoice no. 2977 along with delivery note Ex.P416 Original tax invoice no. 2978 along with delivery note Ex.P417 Original tax invoice no. 2979 along with delivery note Ex.P418 Original tax invoice no. 2980 Ex.P419 Original tax invoice no. 2981 along with delivery note Ex.P420 Original tax invoice no. 2982 along with delivery note Ex.P421 Original tax invoice no. 2983 along with delivery note Ex.P422 Bill of Sale 3342 with lorry receipt Ex.P423 Bill of Sale 3343 with lorry receipt Ex.P424 Original tax invoice no. 2984 Ex.P425 Original tax invoice no. 2985 Ex.P426 Original tax invoice no. 2986 along with delivery note Ex.P427 Original tax invoice no. 2987 along with delivery note Ex.P428 Original tax invoice no. 2989 Ex.P429 Original tax invoice no. 2990 Ex.P430 Original tax invoice no. 2991 Ex.P431 Original tax invoice no. 2992 Ex.P432 Original tax invoice no. 2993 Ex.P433 Original tax invoice no. 2994 along with delivery note 103 Com.O.S.No.25061/2017 Ex.P434 Original tax invoice no. 2995 along with delivery note Ex.P435 Original tax invoice no. 2996 along Ex.P436 Original tax invoice no. 2997 Ex.P437 Original tax invoice no. 2998 along with delivery note Ex.P438 Original tax invoice no. 3001 Ex.P439 Original tax invoice no. 3003 Ex.P440 Original tax invoice no. 3004 along with delivery note Ex.P441 Original tax invoice no. 3006 along with delivery note Ex.P442 Original tax invoice no. 3007 along with delivery note Ex.P443 Original Tax Invoice No. 3008 dated 21/05/2011 along with Delivery Note No. 054 dated 21/05/2011 Ex.P444 Original Tax Invoice No. 3012 dated 27/05/2011 Ex.P445 Original Tax invoice no. 3013 dated 27/05/2011 Ex.P446 Original Bill of Sale No. 3344 dated 27/05/2011 along with Lorry Receipt dated 27/05/2011 Ex.P447 Original Tax Invoice No. 3014 dated 08/06/2011 Ex.P448 Original Tax Invoice No. 3015 dated 08/06/2011 Ex.P449 Original Tax Invoice No. 3019 dated 14/06/2011 along with Delivery Note No. 056 dated 14/06/2011 E.P450 Original Tax Invoice No. 3020 dated 14/06/2011 along with Delivery Note No. 055 dated 14/06/2011 Ex.P451 Original Tax Invoice No. 3021 dated 14/06/2011Ex 104 Com.O.S.No.25061/2017 Ex.P452 Original Tax Invoice No. 3027 dated 20/06/2011 along with Delivery Note No. 057 dated 20/06/2011 Ex.P453 Original Tax Invoice No. 3028 dated 20/06/2011 along with Delivery Note No. 058 dated 20/06/2011 Ex.P454 Original Tax Invoice No. 3029 dated 22/06/2011 along with Delivery Note dated 22/06/2011 Ex.P455 Original Tax Invoice No. 3033 dated 29/06/2011 Ex.P456 Original Tax Invoice No. 3035 dated 04/07/2011 along with Delivery Note No. 060 dated 04/07/2011 Ex.P457 Original Tax Invoice No. 3036 dated 07/07/2011 along with Delivery Note No. 061 dated 07/07/2011 Ex.P458 Original Tax Invoice No. 3039 dated 11/07/2011 along with Delivery Note No. 062 dated 11/07/2011 Ex.P459 Original Tax Invoice No. 3040 dated 15/07/2011 along with Delivery Note No. 063 dated 15/07/2011 Ex.P460 Original Tax Invoice no. 3041 dated 15/07/2011 along with Delivery Note No. 064 dated 15/07/2011 Ex.P461 Original Tax Invoice No. 3043 dated 19/07/2011 along with Delivery Note No. 065 dated 19/07/2011 Ex.P462 Original Tax Invoice No. 3044 dated 19/07/2011 along with Delivery Note No. 066 dated 19/07/2011 Ex.P463 Original Tax Invoice No. 3045 dated 20/07/2011 Ex.P464 Original Tax Invoice No. 3046 dated 20/07/2011 Ex.P465 Original Tax Invoice No. 3047 dated 20/07/2011 Ex.P466 Original Tax Invoice No. 3049 dated 28/07/2011 105 Com.O.S.No.25061/2017 Ex.P467 Original Tax Invoice No. 3051 dated 28/07/2011 Ex.P468 Original Tax Invoice No. 3052 dated 28/07/2011 Ex.P469 Original Tax Invoice No. 3053 dated 28/07/2011 Ex.P470 Original Tax Invoice no. 3054 dated 28/07/2011 Ex.P471 Original Tax Invoice No. 3056 dated 10/08/2011 along with Delivery Note No. 067 dated 10/08/2011 Ex.P472 Original Tax Invoice No. 3057 dated 10/08/2011 along with Delivery Note. No. 068 dated 10/08/2011 Ex.P473 Original Tax Invoice No. 3059 dated 17/08/2011 along with Delivery Note No. 069 dated 17/08/2011 Ex. P474 Original Tax Invoice No. 3065 dated 24/08/2011 along with Delivery Note No. 070 dated 24/08/2011 Ex. P475 Original Tax Invoice No. 3066 dated 24/08/2011 Ex. P476 Original Tax Invoice No. 3068 dated 30/08/2011 along with Delivery Note No. 072 dated 30/08/2011 Ex. P477 Original Tax Invoice No. 3069 dated 30/08/2011 along with Delivery Note No. 073 dated 30/08/2011 Ex. P478 Original Tax Invoice No. 3070 dated 30/08/2011 along with Delivery Note No. 074 dated 30/08/2011 Ex. P479 Original Tax Invoice No. 3072 dated 30/08/2011 Ex. P480 Original Tax Invoice No. 3076 dated 09/09/2011 Ex. P481 Original Tax Invoice No. 3079 dated 16/09/2011 along with Delivery Note No. 076 dated 16/09/2011 Ex. P482 Original Tax Invoice No. 3081 dated 16/09/2011 along with Delivery Note No. 075 dated 08/09/2011 106 Com.O.S.No.25061/2017 Ex. P483 Original Tax Invoice No. 3083 dated 17/09/2011 Ex. P484 Original Tax Invoice No. 3085 dated 26/09/2011 Ex. P485 Original Tax Invoice No. 3086 dated 28/09/2011 Ex. P486 Original Tax Invoice No. 3089 dated 29/09/2011 along with Delivery Note No. 079 dated 29/09/2011 Ex. P487 Original Tax Invoice No. 3091 dated 29/09/2011 along with Delivery Note No. 080 dated 29/09/2011 Ex. P488 Original Bill of Sale No. 3346 dated 29/09/2011 Ex. P489 Original Bill of Sale No. 3347 dated 29/09/2011 Ex. P490 Original Bill of Sale no. 3348 dated 30/09/2011 Ex. P491 Original Tax Invoice No. 3092 dated 30/09/2011 Ex. P492 Original Tax Invoice No. 3093 dated 05/10/2011 Ex. P493 Original Tax Invoice No. 3094 dated 05/10/2011 Ex. P494 Original Tax Invoice No. 3096 dated 17/10/2011 Ex. P495 Original Tax Invoice No. 3097 dated 17/10/2011 Ex. P496 Original Tax Invoice No. 3098 dated 21/10/2011 Ex. P497 Original Tax Invoice No. 3099 dated 31/10/2011 along with Delivery Note No. 082 dated 31/10/2011 Ex. P498 Original Tax Invoice No. 3101 dated 04/11/2011 along with Delivery Note No. 083 dated 04/11/2011 Ex. P499 Original Tax Invoice No. 3102 dated 09/11/2011 Ex. P500 Original Tax Invoice No. 3104 dated 11/11/2011 along with Delivery Note No. 085 dated 11/11/2011 Ex. P501 Original Tax Invoice No. 3105 dated 12/11/2011 Ex. P502 Original Tax Invoice No. 3106 dated 12/11/2011 Ex. P503 Original Tax Invoice No. 3107 dated 18/11/2011 107 Com.O.S.No.25061/2017 Ex. P504 Original Tax Invoice No. 3111 dated 23/11/2011 along with Delivery Note No. 086 dated 23/11/2011 Ex. P505 Original Tax Invoice No. 3112 dated 28/11/2011 Ex. P506 Original Tax Invoice No. 3113 dated 29/11/2011 Ex. P507 Original Tax Invoice No. 3114 dated 29/11/2011 along with Delivery Note No. 087 dated 29/11/2011 Ex. P508 Original Tax Invoice No. 3115 dated 30/11/2011 along with Delivery Note No. 088 dated 30/11/2011 Ex. P509 Original Tax Invoice No. 3116 dated 02/12/2011 along with Delivery Note. No. 089 dated 02/12/2011 Ex. P510 Original Tax Invoice No. 3118 dated 09/12/2011 along with Delivery Note No. 090 dated 09/12/2011 Ex. P511 Original Tax Invoice No. 3120 dated 10/12/2011 along with Delivery Note No. 092 dated 10/12/2011 Ex. P512 Original Bill of Sale No. 3350 dated 13/12/2011 Ex. P513 Original Tax Invoice No. 3121 dated 15/12/2011 Ex. P514 Original Tax Invoice No. 3122 dated 15/12/2011 Ex. P515 Original Tax Invoice No. 3123 dated 21/12/2011 along with Delivery Note No. 093 dated 21/12/2011 Ex. P516 Original Tax Invoice No. 3124 dated 21/12/2011 along with Delivery Note No. 094 dated 21/12/2011 Ex. P517 Original Tax Invoice No. 3125 dated 22/12/2011 along with Delivery Note No. 095 dated 22/12/2011 Ex. P518 Original Tax Invoice No. 3126 dated 23/12/2011 Ex. P519 Original Tax Invoice No. 3127 dated 30/12/2011 108 Com.O.S.No.25061/2017 Ex. P520 Original Tax Invoice No. 3128 dated 31/12/2011 along with Delivery Note No. 096 dated 31/12/2011 Ex. P521 Original Tax Invoice No. 3129 dated 06/01/2012 Ex. P522 Original Tax Invoice No. 3130 dated 06/01/2012 Ex. P523 Original Tax Invoice No. 3131 dated 06/01/2012 Ex. P524 Original Tax Invoice No. 3132 dated 06/01/2012 Ex. P525 Original Tax Invoice No. 3133 dated 06/01/2012 Ex. P526 Original Tax Invoice No. 3134 dated 06/01/2012 Ex. P527 Original Tax Invoice No. 3135 dated 12/01/2012 along with Delivery Note No. 099 dated 12/01/2012 Ex. P528 Original Tax Invoice No. 3136 dated 13/01/2012 along with Delivery Note No. 098 dated 11/01/2012 Ex. P529 Original Tax Invoice No. 3137 dated 13/01/2012 along with Delivery Note No. 100 dated 13/01/2012 Ex. P530 Original Tax Invoice No. 3138 dated 13/01/2012 along with Delivery Note No. 122 dated 13/06/2012 Ex. P531 Original Tax Invoice No. 3139 dated 14/01/2012 Ex. P532 Original Tax Invoice No. 3140 dated 14/01/2012 Ex. P533 Original Tax invoice No 3141 dated 16/01/2012 Ex. P534 Original Tax Invoice No. 3142 dated 16/01/2012 along with Delivery Note No. 101 dated 16/01/2012 Ex. P535 Original Tax Invoice No. 3143 dated 18/01/2012 Ex. P536 Original Tax Invoice No. 3144 dated 18/01/2012 Ex. P537 Original Tax Invoice No. 3145 dated 23/01/2012 Ex. P538 Original Tax Invoice No. 3146 dated 23/01/2012 109 Com.O.S.No.25061/2017 Ex. P539 Original Tax Invoice No. 3147 dated 24/01/2012 along with Delivery Note No. 102 dated 24/01/2012 Ex. P540 Original Tax Invoice No. 3148 dated 26/01/2012 along with Delivery Note No. 103 dated 24/01/2012 Ex. P541 Original Tax Invoice No. 3149 dated 24/01/2012 along with Delivery Note No. 104 dated 24/01/2012 Ex. P542 Original Tax Invoice No. 3150 dated 25/01/2012 along with Delivery Note No. 105 dated 25/01/2012 Ex.P543 Original Tax Invoice No. 3151 dated 25/01/2012 Ex.P544 Original Tax Invoice No. 3152 dated 08/02/2012 Ex. P545 Original Tax Invoice No. 3153 dated 10/02/2012 Ex. P546 Original Tax Invoice No. 3154 dated 14/02/2012 along with Delivery Note NO. 106 dated 14/02/2012 Ex. P547 Original Tax Invoice No. 3155 dated 14/02/2012 along with Delivery Note No. 107 dated 14/02/2012 Ex. P548 Original Tax Invoice No. 3157 dated 17/02/2012 Ex. P549 Original Tax Invoice No. 3158 dated 17/02/2012 along with Delivery Note No. 108 dated 17/02/2012 Ex. P550 Original Tax Invoice No. 3159 [Date not distinguishable as Slightly Torn] Ex. P551 Original Tax Invoice No. 3160 dated 23/02/2012 along with Delivery Note No. 109 dated 23/02/2012 Ex. P552 Original Tax Invoice No. 3161 dated 27/02/2012 Ex. P553 Original Tax Invoice No. 3162 dated 29/02/2012 [condition of invoice slightly torn] along with Delivery Note No. 110 dated 29/02/2012 110 Com.O.S.No.25061/2017 Ex. P554 Original Tax Invoice No. 3162 dated 03/03/2012 Ex. P555 Original Tax Invoice NO. 3164 dated 06/03/2012 Ex. P556 Original Tax Invoice No. 3165 dated 06/03/2012 Ex. P557 Original Tax Invoice No. 3166 dated 06/03/2012 [condition of invoice slightly torn] Ex. P558 Original Tax Invoice No. 3168 dated 08/03/2012 Ex. P559 Original Tax Invoice No. 3170 dated 14/03/2012 Ex. P560 Original Tax Invoice No. 3171 dated 14/03/2012 Ex. P561 Original Tax Invoice No. 3174 dated 19/03/2012 along with Delivery Note No. 114 dated 19/03/2012 Ex.P562 Original Tax Invoice No. 3175 dated 19/03/2012 Ex.P563 Original Tax Invoice No. 3177 dated 27/03/2012 Ex. P564 Original Bill of Sale No. 3352 dated 06/03/2012 along with Waybill Form ID No. 0464 Ex. P565 Original Bill of Sale No. 3353 dated 26/03/2012 Ex. P566 Original Tax Invoice No. 3178 dated 27/03/2012 Ex. P567 Original Tax Invoice No. 3179 dated 03/04/2012 Ex. P568 Original Tax Invoice No. 3181 dated 06/04/2012 Ex. P569 Original Tax Invoice No. 3182 dated 14/04/2012 Ex. P570 Original Tax Invoice NO. 3183 dated 15/04/2012 Ex. P571 Original Tax Invoice No. 3184 dated 15/04/2012 Ex. P572 Original Tax Invoice No. 3185 dated 16/04/2012 Ex. P573 Original Tax Invoice No. 3186 dated 16/04/2012 along with Delivery Note No. 115 dated 16/04/2012 [condition of Delivery Note slightly torn] Ex. P574 Original Tax Invoice NO. 3187 dated 16/04/2012 Ex. P575 Original Tax Invoice No. 3188 dated 16/04/2012 Ex. P576 Original Tax Invoice No. 3190 dated 20/04/2012 Ex. P577 Original Bill of Sale No. 3355 dated 25/04/2012 111 Com.O.S.No.25061/2017 Ex. P578 Original Tax Invoice No. 3191 dated 26/04/2012 Ex. P579 Original Tax Invoice No. 3192 dated 26/04/2012 Ex. P580 Original Tax Invoice No. 3194 dated 30/04/2012 along with Delivery Note No. 116 dated 30/04/2012 Ex. P581 Original Bill of Sale No. 3356 dated 07/05/2012 Ex. P582 Original Tax Invoice No. 3195 dated 10/05/2012 along with Delivery Note No. 118 dated 10/05/2012 Ex. P583 Original Tax Invoice No. 3198 dated 17/05/2012 Ex. P584 Original Tax Invoice No. 3199 dated 17/05/2012 Ex. P585 Original Tax Invoice No. 3200 dated 17/05/2012 Ex. P586 Original Tax Invoice No. 3201 dated 18/05/2012 Ex. P587 Original Tax Invoice No. 3202 dated 18/05/2012 Ex. P588 Original Tax Invoice No. 3203 dated 21/05/2012 Ex. P589 Original Tax Invoice No. 3204 dated 24/05/2012 Ex. P590 Original Tax Invoice No. 3207 dated 07/06/2012 Ex. P591 Original Tax Invoice No. 3208 dated 08/06/2012 Ex. P592 Original Tax Invoice No. 3209 dated 08/06/2012 Ex. P593 Original Tax Invoice No. 3210 dated 08/06/2012 Ex. P594 Original Tax Invoice No. 3211 dated 08/06/2012 Ex. P595 Original Tax Invoice No. 3212 dated 08/06/2012 Ex. P596 Original Tax Invoice No. 3212 dated 12/06/2012 along with Delivery Note No. 119 dated 12/06/2012 Ex. P597 Original Tax Invoice No. 3215 dated 12/06/2012 along with Delivery Note No. 120 dated 12/06/2012 Ex. P598 Original Tax Invoice No. 3216 dated 12/06/2012 along with Delivery Note No. 121 dated 12/06/2012 112 Com.O.S.No.25061/2017 Ex. P599 Original Tax Invoice No. 3217 dated 13/06/2012 Ex. P600 Original Tax Invoice No. 3218 dated 16/06/2012 along with Delivery Note No. 123 dated 16/06/2012 Ex. P601 Original Tax Invoice No. 3219 dated 16/06/2012 Ex. P602 Original Tax Invoice No. 3220 dated 20/06/2012 Ex. P603 Original Tax Invoice No. 3221 dated 25/06/2012 along with Delivery Note No. 124 dated 25/06/2012 Ex. P604 Original Tax Invoice No. 3222 dated 02/07/2012 Ex. P605 Original Tax Invoice No. 3223 dated 03/07/2012 Ex. P606 Original Tax Invoice No. 3224 dated 03/07/2012 Ex. P607 Original Tax Invoice No. 3225 dated 03/07/2012 Ex. P608 Original Tax Invoice No. 3226 dated 04/07/2012 Ex. P609 Original Tax Invoice NO. 3251 dated 14/07/2012 Ex. P610 Original Bill of Sale No. 3357 dated 17/07/2012 along with Lorry Receipt dated 17/07/2012 Ex. P611 Original Tax Invoice No. 3253 dated 21/07/2012 along with Delivery Note No. 130 dated 21/07/2012 Ex. P612 Original Tax Invoice No. 3254 dated 24/07/2012 Ex. P613 Original Tax Invoice No. 3255 dated 25/07/2012 Ex. P614 Original Tax Invoice No. 3256 dated 25/07/2012 along with Delivery Note NO. 131 dated 25/07/2012 Ex. P615 Original Bill of Sale No. 3358 dated 27/07/2012 Ex. P616 Original Tax Invoice No. 3257 dated 27/07/2012 along with Delivery Note No. 132 dated 27/07/2012 Ex. P617 Original Tax Invoice No. 3258 dated 02/08/2012 Ex. P618 Original Bill of Sale No. 3359 dated 04/08/2012 Ex. P619 Original Tax Invoice No. 3262 dated 08/08/2012 113 Com.O.S.No.25061/2017 Ex. P620 Original Tax Invoice No. 3263 dated 08/08/2012 Ex. P621 Original Tax Invoice no. 3264 dated 08/08/2012 Ex. P622 Original Tax Invoice No. 3265 dated 08/08/2012 Ex. P623 Original Tax Invoice No. 3266 dated 13/08/2012 Ex. P624 Original Tax Invoice No. 3267 dated 17/08/2012 along with Delivery Note No. 133 dated 17/08/2012 Ex. P625 Original Tax Invoice No. 3269 dated 23/08/2012 Ex. P626 Original Tax Invoice No. 3274 dated 03/09/2012 Ex. P627 Original Tax Invoice NO. 3276 dated 10/09/2012 along with Delivery Note No. 134 dated 10/09/2012 Ex. P628 Original Tax Invoice No. 3277 dated 10/09/2012 Ex. P629 Original Tax Invoice No. 3281 dated 24/09/2012 Ex. P630 Original Tax Invoice No. 3282 dated 24/09/2012 Ex. P631 Original Tax Invoice No. 3284 dated 27/09/2012 Ex. P632 Original Tax Invoice No. 3285 dated 29/09/2012 Ex. P633 Original Tax Invoice No. 3286 dated 29/09/2012 Ex. P634 Original Tax Invoice No. 3287 dated 29/09/2012 Ex. P635 Original Tax Invoice No. 3288 dated 01/10/2012 Ex. P636 Original Bill of Sale No. 3361 dated 01/10/2012 Ex. P637 Original Bill of Sale No. 3362 dated 01/10/2012 Ex. P638 Original Tax Invoice No. 3289 dated 04/10/2012 Ex. P639 Original Bill of Sale No. 3363 dated 10/10/2012 Ex. P640 Original Tax Invoice No. 3299 dated 09/11/2012 Ex. P641 Original Tax Invoice No. 3300 dated 10/11/2012 along with Delivery Note No. 135 dated 10/11/2012 Ex. P642 Original Tax Invoice No. 3301 dated 10/11/2012 Ex. P643 Original Tax Invoice No. 3302 dated 10/11/2012 Ex. P644 Original Tax Invoice No. 3303 dated 10/11/2012 114 Com.O.S.No.25061/2017 Ex. P645 Original Tax Invoice No. 3305 dated 16/11/2012 Ex. P646 Original Tax Invoice No. 3309 dated 22/11/2012 Ex. P647 Original Tax Invoice No. 3312 dated 24/11/2012 Ex. P648 Original Tax Invoice No. 3313 dated 26/11/2012 Ex. P649 Original Bill of Sale No. 3364 dated 26/11/2012 Ex. P650 Original Tax Invoice No. 3315 dated 27/11/2012 Ex. P651 Original Tax Invoice No. 3317 dated 27/11/2012 Ex. P652 Original Bill of Sale No. 3365 dated 29/11/2012 Ex. P653 Original Bill of Sale No. 3366 dated 01/12/2012 Ex. P654 Original Tax Invoice No. 3321 dated 06/12/2012 along with Delivery Note No. 138 dated 06/12/2012 Ex.P655 Original Tax Invoice No. 3322 dated 07/12/2012 Ex.P656 Original Tax Invoice No. 3323 dated 07/12/2012 Ex.P657 Original Tax Invoice No. 3329 dated 17/12/2012 Ex. P658 Original Tax Invoice No. 3330 dated 19/12/2012 Ex. P659 Original Tax Invoice No. 3331 dated 26/12/2012 Ex. P660 Original Tax Invoice No. 3332 dated 28/12/2012 Ex. P661 Original Tax Invoice No. 3337 dated 04/01/2013 along with Delivery Note No. 140 dated 04/01/2013 Ex. P662 Original Tax Invoice No. 3338 dated 04/01/2013 along with Delivery Note No. 141 dated 04/01/2013 Ex. P663 Original Tax Invoice No. 3339 dated 04/01/2013 Ex. P664 Original Tax Invoice No. 3342 dated 10/01/2013 Ex. P665 Original Tax Invoice No. 3343 dated 10/01/2013 along with Delivery Note No. 146 dated 10/01/2013 Ex. P666 Original Tax Invoice No. 3344 dated 10/01/2013 along with Delivery Note No. 147 dated 10/01/2013 115 Com.O.S.No.25061/2017 Ex. P667 Original Tax Invoice No. 3346 dated 10/01/2013 Ex. P668 Original Tax Invoice No. 3350 dated 22/01/2013 Ex. P669 Original Bill of Sale No. 3372 dated 24/01/2013 Ex. P670 Original Tax Invoice No. 3401 dated 25/01/2013 Ex. P671 Original Tax Invoice No. 3402 dated 25/01/2013 Ex. P672 Original Tax Invoice no. 3403 dated 25/01/2013 Ex. P673 Original Tax Invoice No. 3404 dated 25/01/2013 Ex. P674 Original Tax Invoice No. 3408 dated 31/01/2013 along with Delivery Note NO. 152 dated 31/01/2013 Ex. P675 Original Tax Invoice NO. 3403 dated 04/02/2013 along with Delivery Note No. 150 dated 24/01/2013 Ex.P676 Original Tax invoice No. 3411 dated 08/02/2013 Ex.P677 Original Tax Invoice No. 3412 dated 08/02/2013 Ex.P678 Original Tax Invoice No. 3413 dated 08/02/2013 Ex. P679 Original Tax Invoice No. 3414 dated 08/02/2013 Ex. P680 Original Tax Invoice No. 3415 dated 08/02/2013 Ex. P681 Original Tax Invoice No. 3421 dated 27/02/2013 Ex. P682 Original Tax Invoice No. 3422 dated 01/03/2013 Ex. P683 Original Tax Invoice No. 3425 dated 06/03/2013 Ex. P684 Original Tax Invoice No. 3431 dated 20/03/2013 Ex. P685 Original Tax Invoice No. 3432 dated 21/03/2013 Ex. P686 Original Tax Invoice No. 3433 dated 26/06/2013 Ex. P687 Original Tax Invoice No. 3434 dated 27/03/2013 Ex. P688 Original Tax Invoice No. 3451 dated 03/04/2013 Ex. P689 Original Tax Invoice No. 3452 dated 03/04/2013 Ex. P690 Original Tax Invoice No. 3455 dated 12/04/2013 Ex. P691 Original Tax Invoice No. 3456 dated 16/04/2013 116 Com.O.S.No.25061/2017 Ex. P692 Original Tax Invoice No. 3457 dated 16/04/2013 along with Delivery Note No. 154 dated 16/04/2013 Ex. P693 Original Tax Invoice No. 3458 dated 18/04/2013 [Invoice in partially torn condition] along with Delivery Note No. 155 dated 18/04/2013 Ex. P694 Original Tax Invoice No. 3459 dated 25/04/2013 along with Delivery Note No. 157 dated 25/04/2013 Ex. P695 Original Tax Invoice No. 3462 dated 02/05/2013 Ex. P696 Original Tax Invoice No. 3463 dated 09/05/2013 Ex. P697 Original Tax Invoice No. 3466 dated 13/05/2013 Ex. P698 Original Tax Invoice No. 3467 dated 13/05/2013 Ex. P699 Original Tax Invoice No. 3470 dated 14/05/2013 along with Delivery Note No. 159 dated 14/05/2013 Ex. P700 Original Tax Invoice No. 3474 dated 23/05/2013 along with Delivery Note No. 160 dated 23/05/2013 Ex. P701 Original Tax Invoice No. 3481 dated 03/06/2013 Ex. P702 Original Tax Invoice No. 3482 dated 04/06/2013 along with Delivery Note No. 162 dated 04/06/2013 [delivery note in partially torn condition] Ex. P703 Original Tax Invoice No. 3483 dated 04/06/2013 Ex. P704 Original Tax Invoice No. 3484 dated 05/06/2013 Ex. P705 Original Tax Invoice No. 3485 dated 06/06/2013 Ex. P706 Original Tax Invoice No. 3486 dated 07/06/2013 Ex. P707 Original Tax Invoice No. 3487 dated 07/06/2013 Ex. P708 Original Tax Invoice No. 3488 dated 13/06/2013 Ex. P709 Original Tax Invoice No. 3491 dated 19/06/2013 along with Delivery Note No. 163 dated 19/06/2013 117 Com.O.S.No.25061/2017 Ex. P710 Original Tax Invoice No. 3495 dated 21/06/2013 along with Delivery Note No. 164 dated 21/06/2013 Ex. P711 Original Tax Invoice No. 3497 dated 26/06/2013 Ex. P712 Original Tax Invoice No. 3500 dated 02/07/2013 Ex. P713 Original Tax Invoice No. 3501 dated 02/07/2013 Ex. P714 Original Tax Invoice No. 3503 dated 05/07/2013 Ex. P715 Original Tax invoice No. 3509 dated 15/07/2013 Ex. P716 Original Tax Invoice No. 3510 dated 15/07/2013 Ex. P717 Original Tax Invoice No. 3512 dated 23/07/2013 Ex. P718 Original Bill of Sale No. 3388 dated 16/07/2013 Ex. P719 Original Tax Invoice No. 3514 dated 26/07/2013 Ex. P720 Original Tax Invoice No. 3516 dated 01/08/2013 Ex. P721 Original Tax Invoice No. 3520 dated 09/08/2013 Ex. P722 Original Tax Invoice No. 3521 dated 12/08/2013 Ex. P723 Original Tax Invoice No. 3522 dated 19/08/2013 Ex. P724 Original Tax Invoice No. 3524 dated 23/08/2013 Ex. P725 Original Tax Invoice No. 3525 dated 24/08/2013 Ex. P726 Original Tax Invoice No. 3533 dated 05/09/2013 Ex. P727 Original Tax Invoice No. 3534 dated 10/09/2013 Ex. P728 Original Tax Invoice No. 3535 dated 17/09/2013 Ex. P729 Original Tax Invoice No. 3539 dated 23/09/2013 Ex. P730 Original Tax Invoice No. 3540 dated 23/09/2013 Ex. P731 Original Tax Invoice No. 3542 dated 27/09/2013 Ex. P732 Original Tax Invoice No. 3543 dated 28/09/2013 along with Delivery Note No. 176 dated 28/09/2013 [delivery note partially torn] Ex. P733 Original Bill of Sale No. 3392 dated 31/10/2013 along with Delivery Note No. 182 dated 31/10/2013 118 Com.O.S.No.25061/2017 Ex. P734 Original Tax Invoice No. 3553 dated 06/11/2013 Ex. P735 Original Tax Invoice No. 3554 dated 06/11/2013 Ex. P736 Original Tax Invoice No. 3555 dated 08/11/2013 along with Delivery Note No. 183 dated 08/11/2013 Ex. P737 Original Tax Invoice No. 3558 dated 11/11/2013 along with Delivery Note No. 184 dated 11/11/2013 Ex. P738 Original Tax Invoice No. 3559 dated 12/11/2013 Ex. P739 Original Tax Invoice No. 2560 dated 13/11/2013 Ex. P740 Original Tax Invoice No. 3562 dated 18/11/2013 along with Delivery Note No. 187 dated 18/11/2013 Ex. P741 Original Tax Invoice No. 3563 dated 18/11/2013 Ex. P742 Original Tax Invoice No. 3564 dated 18/11/2013 Ex. P743 Original Tax Invoice No. 3565 dated 18/11/2013 Ex. P744 Original Tax Invoice No. 3566 dated 20/11/2013 Ex. P745 Original Bill of Sale No. 3393 dated 20/11/2013 Ex. P746 Original Tax Invoice No. 3569 dated 27/11/2013 along with Delivery Note No. 190 dated 27/11/2013 Ex. P747 Original Tax Invoice No. 3570 dated 27/11/2013 Ex. P748 Original Tax Invoice No. 3573 dated 02/12/2013 Ex. P749 Original Tax Invoice No. 3575 dated 05/12/2013 119 Com.O.S.No.25061/2017 Ex. P750 Original Tax Invoice No. 3577 dated 07/12/2013 Ex. P751 Original Tax Invoice No. 3578 dated 07/12/2013 Ex. P752 Original Tax Invoice No. 3579 dated 07/12/2013 Ex. P753 Original Tax Invoice No. 3592 dated 18/12/2013 Ex. P754 Original Tax Invoice No. 3593 dated 18/12/2013 Ex. P755 Original Tax Invoice No. 3594 dated 19/12/2013 Ex. P756 Original Tax Invoice No. 3595 dated 20/12/2013 Ex. P757 Original Tax Invoice No. 3596 dated 27/12/2013 Ex.P758 Original Tax Invoice No. 3597 dated 27/12/2013 Ex.P759 Original Tax Invoice No. 3598 dated 27/12/2013 Ex.P760 Original Tax Invoice No. 3599 dated 27/12/2013 Ex.P761 Original Tax Invoice No. 3601 dated 01/01/2014 Ex.P762 Original Tax Invoice No. 3603 dated 04/01/2014 Ex.P763 Original Tax Invoice No. 3604 dated 04/01/2014 Ex.P764 Original Tax Invoice No. 3606 dated 08/01/2014 along with Delivery Note No. 197 [condition of delivery note partially torn] Ex.P765 Original Tax Invoice No. 3607 dated 08/01/2014 along with Delivery Note No. 198 dated 08/01/2014 120 Com.O.S.No.25061/2017 Ex.P766 Original Tax Invoice No. 3608 dated 08/01/2014 along with Delivery Note No. 199 dated 08/01/2014 Ex. P767 Original Tax Invoice No. 3616 dated 23/01/2014 Ex. P768 Original Tax Invoice No. 3619 dated 28/01/2014 along with Delivery Note. No. 205 dated 28/01/2014 Ex. P769 Original Tax invoice No. 3623 dated 01/02/2014 Ex. P770 Original Tax Invoice No. 3624 dated 01/02/2014 Ex. P771 Original Tax Invoice No. 3625 dated 01/02/2014 Ex. P772 Original Tax Invoice No. 3626 dated 01/02/2014 Ex. P773 Original Tax Invoice No. 3629 dated 04/02/2014 Ex. P774 Original Tax Invoice No. 3631 dated 07/02/2014 Ex. P775 Original Tax Invoice No. 3632 dated 11/02/2014 Ex. P776 Original Tax Invoice No. 3640 dated 15/02/2014 Ex. P777 Original Tax Invoice No. 3641 dated 17/02/2014 Ex. P778 Original Tax Invoice No. 3647 dated 28/02/2014 Ex. P779 Original Tax Invoice NO. 3651 dated 07/03/2014 Ex. P780 Original Tax Invoice No. 3652 dated 07/03/2014 Ex. P781 Original Tax Invoice No. 3653 dated 07/03/2014 121 Com.O.S.No.25061/2017 Ex. P782 Original Tax Invoice No. 3654 dated 07/03/2014 Ex. P783 Original Tax Invoice No. 3655 dated 07/03/2014 Ex. P784 Original Bill of Sale No. 3407 dated 15/03/2014 Ex. P785 Original Tax Invoice No. 3659 dated 19/03/2014 along with Delivery Note 19/03/2014 Ex. P786 Original Tax Invoice No. 3663 dated 25/03/2014 Ex. P787 Original Bill of Sale No. 3409 dated 31/03/2014 Ex. P788 Original Tax Invoice No. 3664 dated 02/04/2014 Ex. P789 Original Tax Invoice No. 3665 dated 02/04/2014 Ex. P790 Original Tax Invoice No. 3666 dated 09/04/2014 Ex. P791 Original Tax Invoice No. 3667 dated 14/04/2014 along with Delivery Note No. 218 dated 14/04/2014 Ex. P792 Original Tax Invoice No. 3669 dated 19/04/2014 along with Delivery Note No. 219 dated 19/04/2014 Ex. P793 Original Tax invoice No. 3670 dated 22/04/2014 Ex. P794 Original Tax Invoice No. 3671 dated 22/04/2014 Ex. P795 Original Tax Invoice No. 3672 dated 23/04/2014 Ex. P796 Original Tax Invoice No. 3675 dated 02/05/2014 122 Com.O.S.No.25061/2017 Ex. P797 Original Tax Invoice No. 3678 dated 13/05/2014 Ex. P798 Original Tax Invoice No. 3679 dated 17/05/2014 Ex. P799 Original Tax Invoice No. 3681 dated 26/05/2014 Ex. P800 Original Tax Invoice No. 3682 dated 27/05/2014 Ex. P801 Original Tax Invoice No. 3683 dated 29/05/2014 Ex. P802 Original Tax Invoice No. 3684 dated 31/05/2014 Ex. P803 Original Tax Invoice No. 3685 dated 02/06/2014 Ex. P804 Original Tax Invoice No. 3686 dated 04/06/2014 Ex. P805 Original Tax Invoice No. 3689 dated 06/06/2014 Ex. P806 Original Bill of Sale No. 3423 dated 11/06/2014 along with e-SUGAM Form dated 11/06/2014 Ex. P807 Original Tax invoice No. 3691 dated 13/06/2014 along with e-SUGAM Form dated 13/06/2014 Ex. P808 Original Bill of Sale No. 3424 dated 13/06/2014 along with e-SUGAM Form dated 13/06/2014 Ex. P809 Original Tax Invoice No. 3692 dated 14/06/2014 along with e-SUGAM Form dated 14/06/2014 Ex. P810 Original Tax Invoice No. 3696 dated 28/06/2014 along with e-SUGAM Form dated 28/06/2014 Ex. P811 Original Tax Invoice No. 3697 dated 04/07/2014 123 Com.O.S.No.25061/2017 Ex. P812 Original Tax Invoice No. 3698 dated 04/07/2014 along with e-SUGAM Form dated 04/07/2014 Ex. P813 Original Bill of Sale No. 3702 dated 07/07/2014 along with e-SUGAM Form dated 07/07/2014 Ex. P814 Original Bill of Sale No. 3703 dated 08/07/2014 along with e-SUGAM Form dated 08/07/2014 Ex. P815 Original Bill of Sale No. 3438 dated 10/07/2014 along with e-SUGAM Form dated 10/07/2014 Ex. P816 Original Tax Invoice No. 3704 dated 12/07/2014 along with e-SUGAM Form dated 12/07/2014 Ex. P817 Original Tax Invoice No. 3707 dated 18/07/2014 along with e-SUGAM Form dated 18/07/2014 Ex. P818 Original Tax Invoice No. 3708 dated 20/07/2014 along with e-SUGAM Form dated 20/07/2014 Ex. P819 Original Tax Invoice No. 3709 dated 21/07/2014 Ex. P820 Original Tax Invoice No. 3710 dated 21/07/2014 along with e-SUGAM Form dated 21/07/2014 Ex. P821 Original Tax Invoice No. 3711 dated 24/07/2014 along with e-SUGAM Form dated 24/07/2014 Ex. P822 Original Tax Invoice No. 3712 dated 24/07/2014 along with e-SUGAM Form dated 24/07/2014 Ex. P823 Original Tax Invoice No. 3713 dated 30/07/2014 along with e-SUGAM Form dated 30/07/2014 124 Com.O.S.No.25061/2017 Ex. P824 Original Tax Invoice No. 3714 dated 01/08/2014 Ex. P825 Original Tax Invoice No. 3715 dated 01/08/2014 along with e-SUGAM Form dated 01/08/2014 Ex. P826 Original Tax Invoice NO. 3716 dated 04/08/2014 along with Delivery Note No. 254 dated 04/08/2014 Ex. P827 Original Tax Invoice No. 3717 dated 05/08/2014 along with e-SUGAM Form dated 05/08/2014 Ex. P828 Original Tax Invoice No. 3719 dated 09/08/2014 along with e-SUGAM Form dated 09/08/2014 Ex. P829 Original Tax Invoice No. 3720 dated 13/08/2014 along with e-SUGAM Form dated 13/08/2014 Ex. P830 Original Bill of Sale NO. 3721 dated 13/08/2014 along with Delivery Note No. 257 dated 13/08/2014 Ex. P831 Original Bill of Sale No. 3723 dated 21/08/2014 along with e-SUGAM Form dated 21/08/2014 Ex. P832 Original Bill of Sale No. 3464 dated 21/08/2014 along with e-SUGAM Form dated 21/08/2014 Ex. P833 Original Bill of Sale No. 3466 dated 21/08/2014 along with e-SUGAM Form dated 21/08/2014 Ex. P834 Original Tax Invoice No. 3724 dated 30/08/2014 along with e-SUGAM Form dated 30/08/2014 Ex. P835 Original Tax Invoice No. 3725 dated 30/08/2014 along with e-SUGAM Form dated 30/08/2014 125 Com.O.S.No.25061/2017 Ex. P836 Original Tax Invoice No. 3727 dated 01/09/2014 along with e-SUGAM Form dated 01/09/2014 Ex. P837 Original Tax Invoice NO. 3728 dated 05/09/2014 along with e-SUGAM Form dated 05/09/2014 Ex. P838 Original Tax Invoice No. 3729 dated 05/09/2014 along with e-SUGAM Form dated 05/09/2014 Ex. P839 Original Bill of Sale No. 3730 dated 05/09/2014 along with e-SUGAM Form dated 05/09/2014 Ex. P840 Original Tax Invoice No. 3731 dated 06/09/2014 along with e-SUGAM Form dated 06/09/2014 Ex. P841 Original Bill of Sale No. 3732 dated 08/09/2014 along with e-SUGAM Form dated 08/09/2014 Ex. P842 Original Bill of Sale No. 3734 dated 12/09/2014 Ex. P843 Original Bill of Sale No. 3478 dated 12/09/2014 Ex. P844 Original Bill of Sale No. 3479 dated 12/09/2014 Ex. P845 Original Bill of Sale No. 3735 dated 17/09/2014 along with e-SUGAM Form dated 17/09/2014 Ex. P846 Original Bill of Sale No. 3736 dated 17/09/2014 along with e-SUGAM Form dated 17/09/2014 Ex. P847 Original Tax invoice No. 3738 dated 30/09/2014 along with e-SUGAM Form dated 30/09/2014 126 Com.O.S.No.25061/2017 Ex. P848 Original Bill of Sale No. 3739 dated 01/10/2014 along with e-SUGAM Form dated 01/10/2014 Ex. P849 Original Bill of Sale No. 3740 dated 01/10/2014 along with e-SUGAM Form dated 01/10/2014 Ex. P850 Original Bill of Sale No. 3741 dated 07/10/2014 along with Delivery Note NO. 275 dated 07/10/2014 Ex. P851 Original Bill of Sale No. 3743 dated 16/10/2014 along with Delivery Note. No. 279 dated 16/10/2014 Ex. P852 Original Bill of Sale No. 3744 dated 18/10/2014 along with e-SUGAM Form dated 18/10/2014 Ex. P853 Original Bill of Sale No. 3745 dated 18/10/2014 along with e-SUGAM Form dated 18/10/2014 Ex. P854 Original Bill of Sale No. 3746 dated 18/10/2014 along with e-SUGAM Form dated 18/10/2014 Ex. P855 Original Bill of Sale No. 3747 dated 18/10/2014 along with e-SUGAM Form dated 18/10/2014 Ex. P856 Original Bill of Sale No. 3748 dated 20/10/2014 along with e-SUGAM Form dated 20/10/2014 Ex. P857 Original Bill of Sale No. 3749 dated 21/10/2014 along with e-SUGAM Form dated 21/10/2014 Ex. P858 Original Bill of Sale No. 3754 dated 10/11/2014 along with e-SUGAM Form dated 10/11/2014 Ex. P859 Original Bill of Sale No. 3762 dated 17/11/2014 127 Com.O.S.No.25061/2017 Ex. P860 Original Bill of Sale No. 3763 dated 18/11/2014 Ex. P861 Original Bill of Sale No. 3766 dated 18/11/2014 Ex. P862 Original Bill of Sale No. 3767 dated 19/11/2014 along with e-SUGAM Form dated 19/11/2014 Ex. P863 Original Tax Invoice No. 3768 dated 19/11/2014 along with e-SUGAM Form dated 19/11/2014 Ex. P864 Original Tax Invoice No. 3769 dated 21/11/2014 along with e-SUGAM Form dated 21/11/2014 (Subject to Objection - Objection by Defendant: The seal of the Defendant company is missing from this document and further objection that it is a colour xerox/photocopy) Ex. P865 Original Tax Invoice No. 3770 dated 21/11/2014 along with e-SUGAM Form dated 21/11/2014 (Subject to Objection - Objection by Defendant: The seal of the Defendant company is missing from this document and further objection that it is a colour xerox/photocopy) Ex. P866 Original Tax Invoice No. 3771 dated 23/11/2014 along with e-SUGAM Form dated 23/11/2014 (Subject to Objection - Objection by Defendant: The seal of the Defendant company is missing from this document and further objection that it is a colour xerox/photocopy) Ex. P867 Original Tax Invoice No. 3772 dated 23/11/2014 along with e-SUGAM Form dated 23/11/2014 (Subject to Objection - Objection by Defendant: The seal of the Defendant company is missing from this document and further objection that it is a colour 128 Com.O.S.No.25061/2017 xerox/photocopy) Ex. P868 Original Tax Invoice No. 3773 dated 23/11/2014 along with e-SUGAM Form dated 23/11/2014 (Subject to Objection - Objection by Defendant: The seal of the Defendant company is missing from this document and further objection that it is a colour xerox/photocopy) Ex. P869 Original Tax Invoice No. 3774 dated 23/11/2014 along with e-SUGAM Form dated 23/11/2014 (Subject to Objection - Objection by Defendant: The seal of the Defendant company is missing from this document and further objection that it is a colour xerox/photocopy) Ex. P870 Original Tax Invoice No. 3775 dated 23/11/2014 along with e-SUGAM Form dated 23/11/2014 (Subject to Objection - Objection by Defendant: The seal of the Defendant company is missing from this document and further objection that it is a colour xerox/photocopy) Ex. P871 Original Tax Invoice No. 3776 dated 23/11/2014 along with e-SUGAM Form dated 23/11/2014 (Subject to Objection - Objection by Defendant: The seal of the Defendant company is missing from this document and further objection that it is a colour xerox/photocopy) Ex. P872 Original Tax Invoice No. 3777 dated 23/11/2014 along with e-SUGAM Form dated 23/11/2014 (Subject to Objection - Objection by Defendant: The seal of the Defendant company is missing from this document and further objection that it is a colour xerox/photocopy) 129 Com.O.S.No.25061/2017 Ex. P873 Original Tax Invoice No. 3778 dated 23/11/2014 along with e-SUGAM Form dated 23/11/2014 (Subject to Objection - Objection by Defendant: The seal of the Defendant company is missing from this document and further objection that it is a colour xerox/photocopy) Ex. P874 Original Tax Invoice No. 3779 dated 23/11/2014 along with e-SUGAM Form dated 23/11/2014 (Subject to Objection - Objection by Defendant: The seal of the Defendant company is missing from this document and further objection that it is a colour xerox/photocopy) Ex. P875 Original Tax Invoice No. 3780 dated 23/11/2014 along with e-SUGAM Form dated 23/11/2014 (Subject to Objection - Objection by Defendant: The seal of the Defendant company is missing from this document and further objection that it is a colour xerox/photocopy) Ex. P876 Original Tax Invoice No. 3781 dated 26/11/2014 along with e-SUGAM Form dated 26/11/2014 (Subject to Objection - Objection by Defendant: The seal of the Defendant company is missing from this document and further objection that it is a colour xerox/photocopy) Ex. P877 Original Tax Invoice No. 3782 dated 26/11/2014 along with e-SUGAM Form dated 26/11/2014 (Subject to Objection - Objection by Defendant: The seal of the Defendant company is missing from this document and further objection that it is a colour xerox/photocopy) Ex. P878 Original Tax Invoice No. 3783 dated 27/11/2014 along with e-SUGAM Form dated 27/11/2014 (Subject to Objection - Objection 130 Com.O.S.No.25061/2017 by Defendant: The seal of the Defendant company is missing from this document and further objection that it is a colour xerox/photocopy) Ex. P879 Original Tax Invoice No. 3784 dated 02/12/2014 along with e-SUGAM Form dated 02/12/2014 (Subject to Objection - Objection by Defendant: The seal of the Defendant company is missing from this document and further objection that it is a colour xerox/photocopy) Ex. P880 Original Tax Invoice No. 3785 dated 02/12/2014 along with e-SUGAM Form dated 02/12/2014 (Subject to Objection - Objection by Defendant: The seal of the Defendant company is missing from this document and further objection that it is a colour xerox/photocopy) Ex. P881 Original Tax Invoice No. 3786 dated 10/12/2014 along with e-SUGAM Form dated 10/12/2014 (Subject to Objection - Objection by Defendant: The seal of the Defendant company is missing from this document and further objection that it is a colour xerox/photocopy) Ex. P882 Original Tax invoice No. 3787 dated 13/12/2014 along with e-SUGAM Form dated 13/12/2014 (Subject to Objection - Objection by Defendant: The seal of the Defendant company is missing from this document and further objection that it is a colour xerox/photocopy) Ex. P883 Original Tax Invoice No. 3788 dated 02/01/2015 along with e-SUGAM Form dated 02/01/2015 (Subject to Objection - Objection by Defendant: The seal of the Defendant company is missing from this document and further objection that it is a colour 131 Com.O.S.No.25061/2017 xerox/photocopy) Ex. P884 Original Tax Invoice No. 3789 dated 02/01/2015 along with e-SUGAM Form dated 02/01/2015 (Subject to Objection - Objection by Defendant: The seal of the Defendant company is missing from this document and further objection that it is a colour xerox/photocopy) Ex. P885 Original Tax Invoice No. 3790 dated 02/01/2015 along with e-SUGAM Form dated 02/01/2015 (Subject to Objection - Objection by Defendant: The seal of the Defendant company is missing from this document and further objection that it is a colour xerox/photocopy) Ex. P886 Original Tax Invoice No. 3791 dated 02/01/2015 along with e-SUGAM Form dated 02/01/2015 (Subject to Objection - Objection by Defendant: The seal of the Defendant company is missing from this document and further objection that it is a colour xerox/photocopy) Ex. P887 Original Tax Invoice No. 3792 dated 02/01/2015 along with e-SUGAM Form dated 02/01/2015 (Subject to Objection - Objection by Defendant: The seal of the Defendant company is missing from this document and further objection that it is a colour xerox/photocopy) Ex. P888 Original Tax Invoice No. 3793 dated 18/01/2015 along with e-SUGAM Form dated 18/01/2015 (Subject to Objection - Objection by Defendant: The seal of the Defendant company is missing from this document and further objection that it is a colour xerox/photocopy) 132 Com.O.S.No.25061/2017 Ex. P889 Original Tax Invoice No. 3794 dated 18/01/2015 along with e-SUGAM Form dated 18/01/2015 (Subject to Objection - Objection by Defendant: The seal of the Defendant company is missing from this document and further objection that it is a colour xerox/photocopy) Ex. P890 Original Tax Invoice No. 3795 dated 09/02/2015 along with e-SUGAM Form dated 09/02/2015 (Subject to Objection - Objection by Defendant: The seal of the Defendant company is missing from this document and further objection that it is a colour xerox/photocopy) Ex. P891 Original Tax Invoice No. 3796 dated 19/02/2015 along with e-SUGAM Form dated 19/02/2015 (Subject to Objection - Objection by Defendant: The seal of the Defendant company is missing from this document and further objection that it is a colour xerox/photocopy) Ex. P892 Original Tax invoice No. 3797 dated 19/02/2015 along with e-SUGAM Form dated 19/02/2015 (Subject to Objection - Objection by Defendant: The seal of the Defendant company is missing from this document and further objection that it is a colour xerox/photocopy) Ex. P893 Original Tax Invoice No. 3798 dated 02/03/2015 along with e-SUGAM Form dated 02/03/2015 (Subject to Objection - Objection by Defendant: The seal of the Defendant company is missing from this document and further objection that it is a colour xerox/photocopy) Ex. P894 Original Tax Invoice No. 3799 dated 11/03/2015 along with e-SUGAM Form dated 11/03/2015 (Subject to Objection - Objection 133 Com.O.S.No.25061/2017 by Defendant: The seal of the Defendant company is missing from this document and further objection that it is a colour xerox/photocopy) Ex. P895 Original Tax Invoice No. 3800 dated 11/03/2015 along with e-SUGAM Form dated 11/03/2015 (Subject to Objection - Objection by Defendant: The seal of the Defendant company is missing from this document and further objection that it is a colour xerox/photocopy) Ex. P896 Original Tax Invoice No. 3801 dated 11/03/2015 along with e-SUGAM Form dated 11/03/2015 (Subject to Objection - Objection by Defendant: The seal of the Defendant company is missing from this document and further objection that it is a colour xerox/photocopy) Ex. P897 Original Tax Invoice No. 3802 dated 12/03/2015 along with e-SUGAM Form dated 12/03/2015 (Subject to Objection - Objection by Defendant: The seal of the Defendant company is missing from this document and further objection that it is a colour xerox/photocopy) Ex. P898 Original Tax Invoice No. 0001 dated 15/04/2015 Ex. P899 Original Tax Invoice No. 0005 dated 18/04/2015 along with e-SUGAM Form dated 18/04/2015 (Subject to Objection - Objection by Defendant: The 'received' seal showing delivery of goods of the Defendant Company is not found) Ex. P900 Original Tax Invoice No. 0006 dated 23/04/2015 along with e-SUGAM Form dated 23/04/2015 (Subject to Objection - Objection by Defendant: The 'received' seal showing 134 Com.O.S.No.25061/2017 delivery of goods of the Defendant Company is not found) Ex. P901 Original Tax Invoice No. 0009 dated 15/05/2015 along with e-SUGAM Form dated 20/05/2015 Ex. P902 Original Tax Invoice No. 0010 dated 16/05/2015 along with e-SUGAM Form dated 20/05/2015 Ex. P903 Original Tax Invoice No. 0011 dated 19/05/2015 along with e-SUGAM Form dated 20/05/2015 Ex. P904 Original Tax Invoice No. 0012 dated 20/05/2015 along with e-SUGAM Form dated 20/05/2015 (Subject to Objection - Objection by Defendant: The 'received' seal showing delivery of goods of the Defendant Company is not found) Ex. P905 Original Tax Invoice No. 0015 dated 25/05/2015 along with e-SUGAM Form dated 25/05/2015 Ex. P906 Original Tax Invoice No. 0016 dated 08/06/2015 (Subject to Objection - Objection by Defendant: The 'received' seal showing delivery of goods of the Defendant Company is not found) Ex. P907 Original Tax Invoice No. 0017 dated 08/06/2015 along with e-SUGAM Form dated 08/06/2015 (Subject to Objection - Objection by Defendant: The 'received' seal showing delivery of goods of the Defendant Company is not found) Ex. P908 Original Tax Invoice No. 0018 dated 08/06/2015 along with e-SUGAM Form dated 08/06/2015 (Subject to Objection - Objection by Defendant: The 'received' seal showing delivery of goods of the Defendant Company is not found) 135 Com.O.S.No.25061/2017 Ex. P909 Original Tax Invoice No. 0019 dated 02/07/2015 along with e-SUGAM Form dated 02/07/2015 (Subject to Objection - Objection by Defendant: The 'received' seal showing delivery of goods of the Defendant Company is not found) Ex. P910 Original Tax Invoice No. 0020 dated 02/07/2015 along with e-SUGAM Form dated 02/07/2015 (Subject to Objection - Objection by Defendant: The 'received' seal showing delivery of goods of the Defendant Company is not found) Ex. P911 Original Tax Invoice No. 0021 dated 08/07/2015 along with e-SUGAM Form dated 08/07/2015 (Subject to Objection - Objection by Defendant: The 'received' seal showing delivery of goods of the Defendant Company is not found) Ex. P912 Original Tax Invoice No. 0022 dated 08/07/2015 along with e-SUGAM Form dated 08/07/2015 (Subject to Objection - Objection by Defendant: The 'received' seal showing delivery of goods of the Defendant Company is not found) Ex. P913 Original Tax Invoice NO. 0026 dated 10/07/2015 along with e-SUGAM Form dated 10/07/2015 Ex. P914 Original Tax Invoice No. 0028 dated 13/07/2015 Ex. P915 Original Tax Invoice No. 0029 dated 13/07/2015 along with e-SUGAM Form dated 13/07/2015 Ex. P916 Original Tax Invoice No. 0030 dated 13/07/2015 along with e-SUGAM Form dated 13/07/2015 Ex. P917 Original Tax Invoice No. 0033 dated 27/07/2015 along with e-SUGAM Form dated 136 Com.O.S.No.25061/2017 27/07/2015 (Subject to Objection - Objection by Defendant: The 'received' seal showing delivery of goods of the Defendant Company is not found) Ex. P918 Original Tax Invoice No. 0034 dated 27/07/2015 along with e-SUGAM Form dated 27/07/2015 (Subject to Objection - Objection by Defendant: The 'received' seal showing delivery of goods of the Defendant Company is not found) Ex. P919 Original Tax Invoice No. 0035 dated 27/07/2015 along with e-SUGAM Form dated 27/07/2015 (Subject to Objection - Objection by Defendant: The 'received' seal showing delivery of goods of the Defendant Company is not found) Ex. P920 Original Tax Invoice NO. 0037 dated 20/08/2015 along with e-SUGAM Form dated 20/08/2015 (Subject to Objection - Objection by Defendant: The 'received' seal showing delivery of goods of the Defendant Company is not found) Ex. P921 Original Tax Invoice No. 0038 dated 20/08/2015 along with e-SUGAM Form dated 20/08/2015 (Subject to Objection - Objection by Defendant: The 'received' seal showing delivery of goods of the Defendant Company is not found) Ex. P922 Original Tax Invoice No. 0041 dated 01/09/2015 along with e-SUGAM Form dated 01/09/2015 Ex. P923 Original Tax Invoice No. 0042 dated 07/09/2015 along with e-SUGAM Form dated 07/09/2015 (Subject to Objection - Objection by Defendant: The 'received' seal showing delivery of goods of the Defendant Company is not found) 137 Com.O.S.No.25061/2017 Ex. P924 Original Tax Invoice No. 0044 dated 25/09/2015 along with e-SUGAM Form dated 25/09/2015 (Subject to Objection - Objection by Defendant: The 'received' seal showing delivery of goods of the Defendant Company is not found) Ex. P925 Original Tax Invoice No. 0046 dated 30/09/2015 along with e-SUGAM Form dated 30/09/2015 (Subject to Objection - Objection by Defendant: The 'received' seal showing delivery of goods of the Defendant Company is not found) Ex. P926 Original Tax Invoice No. 0047 dated 30/09/2015 along with e-SUGAM Form dated 30/09/2015 (Subject to Objection - Objection by Defendant: The 'received' seal showing delivery of goods of the Defendant Company is not found) Ex. P927 Original Tax Invoice No. 0049 dated 09/10/2015 along with e-SUGAM Form dated 09/10/2015 Ex. P928 Original Tax Invoice No. 0050 dated 16/10/2015 along with e-SUGAM Form dated 16/10/2015 Ex. P929 Original Tax Invoice No. 0051 dated 16/10/2015 along with e-SUGAM Form dated 16/10/2015 (Subject to Objection - Objection by Defendant: The 'received' seal showing delivery of goods of the Defendant Company is not found) Ex. P930 Original Tax Invoice No. 0053 dated 04/11/2015 along with e-SUGAM Form dated 04/11/2015 (Subject to Objection - Objection by Defendant: The 'received' seal showing delivery of goods of the Defendant Company is not found) 138 Com.O.S.No.25061/2017 Ex. P931 Original Tax Invoice No. 0057 dated 16/11/2015 along with e-SUGAM Form dated 16/11/2015 Ex. P932 Original Tax Invoice No. 0060 dated 24/11/2015 along with e-SUGAM Form dated 24/11/2015 (Subject to Objection - Objection by Defendant: The 'received' seal showing delivery of goods of the Defendant Company is not found) Ex. P933 Original Tax Invoice No. 0061 dated 24/11/2015 along with e-SUGAM Form dated 24/11/2015 (Subject to Objection - Objection by Defendant: The 'received' seal showing delivery of goods of the Defendant Company is not found) Ex. P934 Original Tax Invoice No. 0062 dated 24/11/2015 along with e-SUGAM Form dated 24/11/2015 (Subject to Objection - Objection by Defendant: The 'received' seal showing delivery of goods of the Defendant Company is not found) Ex. P935 Original Tax Invoice No. 0063 dated 24/11/2015 along with e-SUGAM Form dated 24/11/2015 (Subject to Objection - Objection by Defendant: The 'received' seal showing delivery of goods of the Defendant Company is not found) Ex. P936 Original Tax Invoice No. 0068 dated 11/12/2015 along with e-SUGAM Form dated 11/12/2015 (Subject to Objection - Objection by Defendant: The 'received' seal showing delivery of goods of the Defendant Company is not found) Ex. P937 Original Tax Invoice No. 0074 dated 29/12/2015 along with e-SUGAM Form dated 29/12/2015 (Subject to Objection - Objection by Defendant: The 'received' seal showing 139 Com.O.S.No.25061/2017 delivery of goods of the Defendant Company is not found) Ex. P938 Original Tax Invoice No. 0075 dated 29/12/2015 along with e-SUGAM Form dated 29/12/2015 (Subject to Objection - Objection by Defendant: The 'received' seal showing delivery of goods of the Defendant Company is not found) Ex. P939 Original Tax Invoice No. 0076 dated 29/12/2015 along with e-SUGAM Form dated 29/12/2015 (Subject to Objection - Objection by Defendant: The 'received' seal showing delivery of goods of the Defendant Company is not found) Ex. P940 Original Tax Invoice No. 0079 dated 30/12/2015 along with e-SUGAM Form dated 30/12/2015 (Subject to Objection - Objection by Defendant: The 'received' seal showing delivery of goods of the Defendant Company is not found) Ex. P941 Original Tax Invoice No. 0080 dated 30/12/2015 along with e-SUGAM Form dated 30/12/2015 (Subject to Objection - Objection by Defendant: The 'received' seal showing delivery of goods of the Defendant Company is not found) Ex. P942 Original Tax Invoice No. 0081 dated 31/12/2015 along with e-SUGAM Form dated 31/12/2015 (Subject to Objection - Objection by Defendant: The 'received' seal showing delivery of goods of the Defendant Company is not found) Ex. P943 Original Tax Invoice no. 0085 dated 23/01/2016 along with e-SUGAM Form dated 23/01/2016 (Subject to Objection - Objection 140 Com.O.S.No.25061/2017 by Defendant: The 'received' seal showing delivery of goods of the Defendant Company is not found) Ex. P944 Original Tax Invoice No. 0086 dated 23/01/2015 along with e-SUGAM Form dated 23/01/2016 (Subject to Objection - Objection by Defendant: The 'received' seal showing delivery of goods of the Defendant Company is not found) Ex. P945 Original Tax Invoice No. 0089 dated 16/02/2016 along with Delivery Note No. 328 dated 16/02/2016 Ex. P946 Original Tax Invoice No. 0092 dated 25/02/2016 along with e-SUGAM Form dated 25/02/2016 (Subject to Objection - Objection by Defendant: The 'received' seal showing delivery of goods of the Defendant Company is not found) Ex. P947 Original Tax Invoice No. 0093 dated 25/02/2016 along with e-SUGAM Form dated 25/02/2016 (Subject to Objection - Objection by Defendant: The 'received' seal showing delivery of goods of the Defendant Company is not found) Ex. P948 Original Tax Invoice No. 0094 dated 27/02/2016 along with e-SUGAM Form dated 27/02/2016 (Subject to Objection - Objection by Defendant: The 'received' seal showing delivery of goods of the Defendant Company is not found) Ex. P949 Original Tax Invoice No. 0095 dated 03/03/2016 along with e-SUGAM Form dated 03/03/2016 (Subject to Objection - Objection by Defendant: The 'received' seal showing delivery of goods of the Defendant Company is not found) 141 Com.O.S.No.25061/2017 Ex. P950 Original Tax Invoice No. 0096 dated 03/03/2016 along with e-SUGAM Form dated 03/03/2016 (Subject to Objection - Objection by Defendant: The 'received' seal showing delivery of goods of the Defendant Company is not found) Ex. P951 Original Tax Invoice No. 0100 dated 26/03/2016 along with e-SUGAM Form dated 26/03/2016 (Subject to Objection - Objection by Defendant: The 'received' seal showing delivery of goods of the Defendant Company is not found) Ex. P952 Original Tax Invoice No. 0102 dated 26/03/2016 along with e-SUGAM Form dated 26/03/2016 (Subject to Objection - Objection by Defendant: The 'received' seal showing delivery of goods of the Defendant Company is not found) Ex. P953 Original Tax Invoice No. 0104 dated 31/03/2016 along with e-SUGAM Form dated 31/03/2016 Ex. P954 Original Tax Invoice No. 0106 dated 31/03/2016 along with e-SUGAM Form dated 31/03/2016 (Subject to Objection - Objection by Defendant: The 'received' seal showing delivery of goods of the Defendant Company is not found) Ex. P955 Original Tax Invoice No. 0110 dated 27/04/2016 along with e-SUGAM Form dated 27/04/2016 (Subject to Objection - Objection by Defendant: The 'received' seal showing delivery of goods of the Defendant Company is not found) Ex. P956 Original Tax Invoice No. 0111 dated 27/04/2016 along with e-SUGAM Form dated 27/04/2016 142 Com.O.S.No.25061/2017 Ex. P957 Original Tax Invoice No. 0112 dated 27/04/2016 along with e-SUGAM Form dated 27/04/2016 (Subject to Objection - Objection by Defendant: The 'received' seal showing delivery of goods of the Defendant Company is not found) Ex. P958 Original Tax Invoice no. 0113 dated 27/04/2016 along with e-SUGAM Form dated 27/04/2016 (Subject to Objection - Objection by Defendant: The 'received' seal showing delivery of goods of the Defendant Company is not found) Ex. P959 Original Tax Invoice No. 0115 dated 18/05/2016 along with e-SUGAM Form dated 18/05/2016 Ex. P960 Original Tax Invoice no. 0117 dated 18/05/2016 along with e-SUGAM Form dated 18/05/2016 Ex. P961 Original Tax Invoice No. 0119 dated 18/05/2016 along with e-SUGAM Form dated 18/05/2016 (Subject to Objection - Objection by Defendant: The 'received' seal showing delivery of goods of the Defendant Company is not found) Ex. P962 Original Tax Invoice No. 0120 dated 24/05/2016 along with e-SUGAM Form dated 24/05/2016 (Subject to Objection - Objection by Defendant: The 'received' seal showing delivery of goods of the Defendant Company is not found) Ex. P963 Original Tax Invoice No. 0121 dated 25/05/2016 along with e-SUGAM Form dated 24/05/2016 (Subject to Objection - Objection by Defendant: The 'received' seal showing delivery of goods of the Defendant Company is not found) 143 Com.O.S.No.25061/2017 Ex. P964 Original Tax Invoice No. 0122 dated 24/05/2016 along with e-SUGAM Form dated 24/05/2016 (Subject to Objection - Objection by Defendant: The 'received' seal showing delivery of goods of the Defendant Company is not found) Ex. P965 Original Tax Invoice No. 0123 dated 24/05/2016 along with e-SUGAM Form dated 24/05/2016 (Subject to Objection - Objection by Defendant: The 'received' seal showing delivery of goods of the Defendant Company is not found) Ex. P966 Original Tax Invoice No. 0129 dated 27/06/2016 along with e-SUGAM Form dated 27/06/2016 (Subject to Objection - Objection by Defendant: The 'received' seal showing delivery of goods of the Defendant Company is not found) Ex. P967 Original Tax Invoice No. 0130 dated 27/06/2016 along with e-SUGAM Form dated 27/06/2016 (Subject to Objection - Objection by Defendant: The 'received' seal showing delivery of goods of the Defendant Company is not found) Ex. P968 Original Tax Invoice No. 0131 dated 27/06/2016 along with e-SUGAM Form dated 27/06/2016 (Subject to Objection - Objection by Defendant: The 'received' seal showing delivery of goods of the Defendant Company is not found) Ex. P969 Original Tax Invoice No. 0132 dated 27/06/2016 along with e-SUGAM Form dated 27/06/2016 (Subject to Objection - Objection by Defendant: The 'received' seal showing delivery of goods of the Defendant Company is not found) 144 Com.O.S.No.25061/2017 Ex. P970 Original Tax Invoice No. 0133 dated 04/07/2016 along with e-SUGAM Form dated 04/07/2016 (Subject to Objection - Objection by Defendant: The 'received' seal showing delivery of goods of the Defendant Company is not found) Ex. P971 Original Tax Invoice NO. 0134 dated 04/07/2016 along with e-SUGAM Form dated 04/07/2016 (Subject to Objection - Objection by Defendant: The 'received' seal showing delivery of goods of the Defendant Company is not found) Ex. P972 Debit Note dated 03/03/2014 bearing D/N No. 006 (Subject to Objection - Objection by Defendant: No seal of the authorized representative of the Defendant Company is found - Further Objection that the same is subject to proof) Ex. P973 Debit Note dated 03/03/2014 bearing D/N No. 007 (Subject to Objection - Objection by Defendant: No seal of the authorized representative of the Defendant Company is found - Further Objection that the same is subject to proof) Ex. P974 Debit Note dated 03/03/2014 bearing D/N No. 008 (Subject to Objection - Objection by Defendant: No seal of the authorized representative of the Defendant Company is found - Further Objection that the same is subject to proof) Ex. P975 Debit Note dated 03/03/2014 bearing D/N No. 009 (Subject to Objection - Objection by Defendant: No seal of the authorized representative of the Defendant Company is found - Further Objection that the same is subject to proof) 145 Com.O.S.No.25061/2017 Ex. P976 Debit Note dated 15/03/2014 bearing D/N No. 010 (Subject to Objection - Objection by Defendant: No seal of the authorized representative of the Defendant Company is found - Further Objection that the same is subject to proof) Ex. P977 Debit Note dated 22/03/2014 bearing D/N No. 011 (Subject to Objection - Objection by Defendant: No seal of the authorized representative of the Defendant Company is found - Further Objection that the same is subject to proof) Ex. P978 Debit Note dated 31/03/2014 bearing D/N No. 012 (Subject to Objection - Objection by Defendant: No seal of the authorized representative of the Defendant Company is found - Further Objection that the same is subject to proof) Ex. P979 Debit Note dated 02/04/2014 bearing D/N No. 001 (Subject to Objection - Objection by Defendant: No seal of the authorized representative of the Defendant Company is found - Further Objection that the same is subject to proof) Ex. P980 Debit Note dated 09/06/2014 bearing D/N No. 002 (Subject to Objection - Objection by Defendant: No seal of the authorized representative of the Defendant Company is found - Further Objection that the same is subject to proof) Ex. P981 Debit Note dated 09/06/2014 bearing D/N No. 003 (Subject to Objection - Objection by Defendant: No seal of the authorized representative of the Defendant Company is found - Further Objection that the same is subject to proof) 146 Com.O.S.No.25061/2017 Ex. P982 Debit Note dated 30/06/2014 bearing D/N No. 004 (Subject to Objection - Objection by Defendant: No seal of the authorized representative of the Defendant Company is found - Further Objection that the same is subject to proof) Ex. P983 Debit Note dated 08/08/2014 bearing D/N No. 006 (Subject to Objection - Objection by Defendant: No seal of the authorized representative of the Defendant Company is found - Further Objection that the same is subject to proof) Ex. P984 Debit Note dated 08/09/2014 bearing D/N No. 007 (Subject to Objection - Objection by Defendant: No seal of the authorized representative of the Defendant Company is found - Further Objection that the same is subject to proof) Ex. P985 Debit Note dated 30/09/2014 bearing D/N No. 008 (Subject to Objection - Objection by Defendant: No seal of the authorized representative of the Defendant Company is found - Further Objection that the same is subject to proof) Ex. P986 Debit Note dated 06/11/2014 bearing D/N No. 009 (Subject to Objection - Objection by Defendant: No seal of the authorized representative of the Defendant Company is found - Further Objection that the same is subject to proof) Ex. P987 Debit Note dated 29/11/2014 bearing D/N No. 011 (Subject to Objection - Objection by Defendant: No seal of the authorized representative of the Defendant Company is found - Further Objection that the same is subject to proof) 147 Com.O.S.No.25061/2017 Ex. P988 Debit Note dated 13/12/2014 bearing D/N No. 012 (Subject to Objection - Objection by Defendant: No seal of the authorized representative of the Defendant Company is found - Further Objection that the same is subject to proof) Ex. P989 Debit Note dated 13/12/2014 for an amount of Rs 24,160/- [Rupees Twenty Four Thousand One Hundred and Sixty Only] (Subject to Objection - Objection by Defendant: No seal of the authorized representative of the Defendant Company is found -
Further Objection that the same is subject to proof) Ex. P990 Debit Note dated 13/03/2015 bearing D/N No. 014 (Subject to Objection - Objection by Defendant: No seal of the authorized representative of the Defendant Company is found - Further Objection that the same is subject to proof) Ex. P991 Debit Note dated 01/04/2015 bearing D/N No. 015 (Subject to Objection - Objection by Defendant: No seal of the authorized representative of the Defendant Company is found - Further Objection that the same is subject to proof) Ex. P992 Debit Note dated 23/05/2015 bearing D/N No. 017 (Subject to Objection - Objection by Defendant: No seal of the authorized representative of the Defendant Company is found - Further Objection that the same is subject to proof) Ex. P993 Debit Note dated 18/07/2015 bearing D/N No. 018 (Subject to Objection - Objection by Defendant: No seal of the authorized representative of the Defendant Company is found - Further Objection that the same is subject to proof) 148 Com.O.S.No.25061/2017 Ex. P994 Debit Note dated 24/08/2015 bearing D/N No. 019 (Subject to Objection - Objection by Defendant: No seal of the authorized representative of the Defendant Company is found - Further Objection that the same is subject to proof) Ex. P995 Debit Note dated 09/10/2015 bearing D/N No. 020 (Subject to Objection - Objection by Defendant: No seal of the authorized representative of the Defendant Company is found - Further Objection that the same is subject to proof) Ex. P996 Debit Note dated 13/10/2015 bearing D/N No. 021 (Subject to Objection - Objection by Defendant: No seal of the authorized representative of the Defendant Company is found - Further Objection that the same is subject to proof) Ex. P997 Debit Note dated 30/12/2015 bearing D/N No. 022 (Subject to Objection - Objection by Defendant: No seal of the authorized representative of the Defendant Company is found - Further Objection that the same is subject to proof) Ex. P998 Debit Note dated 30/12/2015 bearing D/N No. 023 (Subject to Objection - Objection by Defendant: No seal of the authorized representative of the Defendant Company is found - Further Objection that the same is subject to proof) Ex. P999 Debit Note dated 27/04/2016 bearing D/N No. 027 (Subject to Objection - Objection by Defendant: No seal of the authorized representative of the Defendant Company is found - Further Objection that the same is subject to proof) 149 Com.O.S.No.25061/2017 Ex. P1000 Debit Note dated 07/05/2016 bearing D/N No. 028 (Subject to Objection - Objection by Defendant: No seal of the authorized representative of the Defendant Company is found - Further Objection that the same is subject to proof) Ex. P1001 Debit Note dated 13/07/2016 bearing D/N No. 029 (Subject to Objection - Objection by Defendant: No seal of the authorized representative of the Defendant Company is found - Further Objection that the same is subject to proof) Ex. P1002 Debit Note dated 13/07/2016 bearing D/N No. 030 (Subject to Objection - Objection by Defendant: No seal of the authorized representative of the Defendant Company is found - Further Objection that the same is subject to proof) Ex. P1003 Print out of email dated 31/08/2015 along with its attachments printed [4 pages of attachment] (Supported by Section 65-B Certificate dated 14/11/2022) [Subject to Objection - Objection by Defendant: No seal or signature of the authorized representative of the Defendant Company is forthcoming on the attachment] Ex. P1004 Original Quotation dated 05/01/2011 [Subject to Objection - Objection by Defendant: No seal or signature of the authorized representative of the Defendant Company is forthcoming on the attachment] Ex. P1005 Original Quotation dated 16/06/2012 [Subject to Objection - Objection by Defendant: No seal or signature of the authorized representative of the Defendant Company is forthcoming on the attachment] 150 Com.O.S.No.25061/2017 Ex. P1006 Original Quotation dated 24/01/2014 [Subject to Objection - Objection by Defendant: No seal or signature of the authorized representative of the Defendant Company is forthcoming on the attachment] Ex. P1007 Original Quotation dated 02/05/2014 [Subject to Objection - Objection by Defendant: No seal or signature of the authorized representative of the Defendant Company is forthcoming on the attachment] Ex. P1008 Email dated 30/04/2014 sent by the Plaintiff to the Defendant regarding approval for prescribed rates [Supported by Section 65-B Certificate dated 14/11/2022] Ex. P1009 Email dated 30/04/2014 sent by Defendant to the Plaintiff providing approved rates [Supported by Section 65-B Certificate dated 14/11/2022] Ex. P1010 Original Tax Invoice dated 11/09/2013 bearing Invoice No. B-1531/13-14 Ex. P1011 Original Tax Invoice dated 06/01/2014 bearing Invoice No. 1899 sent by M/s Sri Balaji Paper Mart Ex. P1012 Original Tax Invoice dated 17/01/2014 bearing Invoice No. 2793 sent by M/s Prakash Paper & Boards Ex. P1013 Original Tax Invoice dated 19/01/2014 bearing Invoice No. 477 sent by M/s Kunal Paper Products Ex. P1014 Legal Notice bearing VPM/No. 144/2016 dated 02/06/2016 along with RPAD Cover Ex. P1015 Notice dated 01/10/2016 sent by M/s Rose Flower Company Papers Pvt. Ld. To Plaintiff along with Debit Note and RPAD Cover Ex. P1016 Legal Notice bearing LN No. 365/2016 dated 15/10/2016 along with RPAD Cover 151 Com.O.S.No.25061/2017 Ex. P1017 Original Summons dated 20/06/2016 in Execution Case. No. 1117/2016 arising out of S.C. 393/2015 Ex. P1018 Certified Copy of Judgment in S.C. No. 393/2015 dated 16/02/2016 Ex. P1019 Ledger Account of the Plaintiff from 01 st April 2007 to 31st August 2016 [Total 30 Pages in number] Ex. P1020 Interest Details from 01st April 2007 to 31st August 2016 [Total 46 Pages] Ex. P1021 Form VAT 100 dated 20/02/2008 along with Sales Register and Acknowledgement Slip [Subject to Objection - Objection by Defendant: No seal or authorized signature of the auditor in the Sales Register and no seal of the concerned VAT Authority in the Form VAT 100 - Further Objection that it is subject to proof of contents] Ex. P1022 Form VAT 100 dated 19/04/2008 along with Sales Register [Subject to Objection - Objection by Defendant: Subject to proof of contents] Ex. P1023 Form VAT 100 dated 19/05/2008 along with Sales Register [Subject to Objection - Objection by Defendant: Subject to proof of contents] Ex. P1024 Form VAT 100 dated 19/06/2008 along with Sales Register [Subject to Objection - Objection by Defendant: Subject to proof of contents] Ex. P1025 Form VAT 100 dated 19/07/2008 along with Sales Register [Subject to Objection - Objection by Defendant: Subject to proof of contents] 152 Com.O.S.No.25061/2017 Ex. P1026 Form VAT 100 dated 20/08/2008 along with Sales Register [Subject to Objection - Objection by Defendant: Subject to proof of contents] Ex. P1027 Form VAT 100 dated 05/09/2008 along with Sales Register [Subject to Objection - Objection by Defendant: Subject to proof of contents] Ex. P1028 Form VAT 100 dated 14/10/2008 along with Sales Register and Acknowledgment Slip [Subject to Objection - Objection by Defendant: Subject to proof of contents] Ex. P1029 Form VAT 100 dated 17/11/2008 along with Sales Register and Acknowledgment Slip [Subject to Objection - Objection by Defendant: Subject to proof of contents] Ex. P1030 Form VAT 100 dated 12/01/2009 along with Sales Register and Acknowledgment Slip [Subject to Objection - Objection by Defendant: Subject to proof of contents] Ex. P1031 Form VAT 100 dated 12/01/2009 along with Sales Register and Acknowledgment Slip [Subject to Objection - Objection by Defendant: Subject to proof of contents] Ex. P1032 Form VAT 100 dated 12/02/2009 along with Sales Register and Acknowledgment Slip [Subject to Objection - Objection by Defendant: Subject to proof of contents] Ex. P1033 Form VAT 100 dated 16/03/2009 along with Sales Register and Acknowledgment Slip [Subject to Objection - Objection by Defendant: Subject to proof of contents] Ex. P1034 Form VAT 100 dated 20/04/2009 along with Sales Register [Subject to Objection - Objection by Defendant: Subject to proof of contents] 153 Com.O.S.No.25061/2017 Ex. P1035 Form VAT 100 dated 16/05/2009 along with Sales Register and Acknowledgment Slip [Subject to Objection - Objection by Defendant: Subject to proof of contents] Ex. P1036 Form VAT 100 dated 18/06/2009 along with Sales Register [Subject to Objection - Objection by Defendant: Subject to proof of contents] Ex. P1037 Form VAT 100 dated 13/07/2009 along with Sales Register and Acknowledgment Slip [Subject to Objection - Objection by Defendant: Subject to proof of contents] Ex. P1038 Form VAT 100 dated 13/08/2009 along with Sales Register and Acknowledgment Slip [Subject to Objection - Objection by Defendant: Subject to proof of contents] Ex. P1039 Form VAT 100 dated 14/09/2009 along with Sales Register and Acknowledgment Slip [Subject to Objection - Objection by Defendant: Subject to proof of contents] Ex. P1040 Form VAT 100 dated 10/10/2009 along with Sales Register and Acknowledgment Slip [Subject to Objection - Objection by Defendant: Subject to proof of contents] Ex. P1041 Form VAT 100 dated 05/11/2009 along with Sales Register and Acknowledgment Slip [Subject to Objection - Objection by Defendant: Subject to proof of contents] Ex. P1042 Form VAT 100 dated 17/12/2009 along with Sales Register and Acknowledgment Slip [Subject to Objection - Objection by Defendant: Subject to proof of contents] Ex. P1043 Form VAT 100 dated 06/01/2010 along with Sales Register and Acknowledgment Slip [Subject to Objection - Objection by Defendant: Subject to proof of contents] 154 Com.O.S.No.25061/2017 Ex. P1044 Form VAT 100 dated 13/02/2010 and Acknowledgment Slip [Subject to Objection - Objection by Defendant: Subject to proof of contents - Further Objection that the seal of the concerned VAT authority is not forthcoming] Ex. P1045 Form VAT 100 dated 08/03/2010 along with Sales Register [Subject to Objection - Objection by Defendant: Subject to proof of contents] Ex. P1046 Form VAT 100 dated 20/04/2010 along with Sales Register and Acknowledgment Slip [Subject to Objection - Objection by Defendant: Subject to proof of contents] Ex. P1047 Form VAT 100 dated 15/05/2010 along with Acknowledgment Slip [Subject to Objection - Objection by Defendant: Subject to proof of contents] Ex. P1048 Form VAT 100 dated 10/06/2010 along with Sales Register and Acknowledgment Slip [Subject to Objection - Objection by Defendant: Subject to proof of contents - Further Objection that the seal and signature of the concerned VAT authority is not forthcoming. Further, that the seal and signature of the auditor is not present in the Sales Register] Ex. P1049 Form VAT 100 dated 19/07/2010 along with Sales Register and Acknowledgment Slip [Subject to Objection - Objection by Defendant: Subject to proof of contents - Further Objection that the seal and signature of the concerned VAT authority is not forthcoming. Further, that the seal and signature of the auditor is not present in the Sales Register] 155 Com.O.S.No.25061/2017 Ex. P1050 Form VAT 100 dated 14/08/2010 along with Acknowledgment Slip [Subject to Objection - Objection by Defendant: Subject to proof of contents - Further Objection that the seal and signature of the concerned VAT authority is not forthcoming] Ex. P1051 Electronic Form VAT 100 with filing date 19/09/2010 along with Electronic Entry Tax Form dated 19/09/2010 and Sales Register [Subject to Objection - Objection by Defendant: Subject to proof of contents and proof by showing valid Login ID -
Further Objection that the acknowledgment by the Authority is not forthcoming] Ex. P1052 Electronic Form VAT 100 with filing date 20/11/2010 (REF No. 326665781) along with Electronic Entry Tax Form dated 20/11/2010 and Sales Register [Subject to Objection - Objection by Defendant: Subject to proof of contents and proof by showing valid Login ID - Further Objection that the acknowledgment by the Authority is not forthcoming] Ex. P1053 Electronic Form VAT 100 with filing date 20/11/2010 (REF No. 375665802) along with Electronic Entry Tax Form dated 20/11/2010 and Sales Register [Subject to Objection - Objection by Defendant: Subject to proof of contents and proof by showing valid Login ID - Further Objection that the acknowledgment by the Authority is not forthcoming] Ex. P1054 Electronic Form VAT 100 with REF No. 305913025 dated 18/12/2020 along with Electronic Entry Tax Form and Sales Register [Subject to Objection - Objection by Defendant: Subject to proof of contents 156 Com.O.S.No.25061/2017 and proof by showing valid Login ID -
Further Objection that the acknowledgment by the Authority is not forthcoming and that Plaintiff's seal and signature is also not present] Ex. P1055 Electronic Form VAT 100 with REG No. 435372957 dated 19/01/2011 along with Electronic Entry Tax Form and Sales Register [Subject to Objection - Objection by Defendant: Subject to proof of contents and proof by showing valid Login ID -
Further Objection that the acknowledgment by the Authority is not forthcoming and that Plaintiff's seal and signature is also not present] Ex. P1056 Electronic Form VAT 100 with REF No. 441707762 dated 17/02/2011 along with Electronic Entry Tax Form and Sales Register [Subject to Objection - Objection by Defendant: Subject to proof of contents and proof by showing valid Login ID -
Further Objection that the acknowledgment by the Authority is not forthcoming and that Plaintiff's seal and signature is also not present] Ex. P1057 Electronic Form VAT 100 with REF No. 411933967 dated 10/03/2011 along with Sales Register [Subject to Objection - Objection by Defendant: Subject to proof of contents and proof by showing valid Login ID -
Further Objection that the acknowledgment by the Authority is not forthcoming and that Plaintiff's seal and signature is also not present] Ex. P1058 Electronic Form VAT 100 with REF No. 587466253 dated 19/04/2011 along with Sales Register [Subject to Objection - Objection by Defendant: Subject to proof of contents 157 Com.O.S.No.25061/2017 and proof by showing valid Login ID -
Further Objection that the acknowledgment by the Authority is not forthcoming and that Plaintiff's seal and signature is also not present] Ex. P1059 Electronic Form VAT 100 with REF NO.
580826508 dated 18/05/2011 [Subject to Objection - Objection by Defendant:
Subject to proof of contents and proof by showing valid Login ID - Further Objection that the acknowledgment by the Authority is not forthcoming and that Plaintiff's seal and signature is also not present] Ex. P1060 Electronic Form VAT 100 with REF NO.
651237499 dated 18/06/2011 and Sales Register [Subject to Objection - Objection by Defendant: Subject to proof of contents and proof by showing valid Login ID -
Further Objection that the acknowledgment by the Authority is not forthcoming and that Plaintiff's seal and signature is also not present] Ex. P1061 Electronic Form VAT 100 with REF No. 644558275 dated 05/07/2011 along with Entry Tax Form and Sales Register [Subject to Objection - Objection by Defendant:
Subject to proof of contents and proof by showing valid Login ID - Further Objection that the acknowledgment by the Authority is not forthcoming and that Plaintiff's seal and signature is also not present] Ex. P1062 Electronic Form VAT 100 with Ref No. 715161326 dated 10/08/2011 along with Entry Tax Form and Sales Register [Subject to Objection - Objection by Defendant: Subject to proof of contents and proof by 158 Com.O.S.No.25061/2017 showing valid Login ID - Further Objection that the acknowledgment by the Authority is not forthcoming and that Plaintiff's seal and signature is also not present] Ex. P1063 Electronic Form VAT 100 with Ref No. 764502593 dated 09/09/2011 along with Entry Tax Form and Sales Register [Subject to Objection - Objection by Defendant: Subject to proof of contents and proof by showing valid Login ID - Further Objection that the acknowledgment by the Authority is not forthcoming and that Plaintiff's seal and signature is also not present] Ex. P1064 Electronic Form VAT 100 with Ref No. 877071906 dated 18/10/2011 along with Entry Tax Form and Sales Register [Subject to Objection - Objection by Defendant: Subject to proof of contents and proof by showing valid Login ID - Further Objection that the acknowledgment by the Authority is not forthcoming and that Plaintiff's seal and signature is also not present] Ex. P1065 Electronic Form VAT 100 with Ref No. 973210380 dated 15/01/2012 along with Entry Tax Form and Sales Register [Subject to Objection - Objection by Defendant: Subject to proof of contents and proof by showing valid Login ID - Further Objection that the acknowledgment by the Authority is not forthcoming and that Plaintiff's seal and signature is also not present] Ex. P1066 Electronic Form VAT 100 with Ref No. 893362414 dated 15/11/2011 along with Sales Register [Subject to Objection - Objection by 159 Com.O.S.No.25061/2017 Defendant: Subject to proof of contents and proof by showing valid Login ID -
Further Objection that the acknowledgment by the Authority is not forthcoming and that Plaintiff's seal and signature is also not present] Ex. P1067 Electronic Form VAT 100 with Ref No. 927210388 dated 15/01/2012 [Subject to Objection - Objection by Defendant: Subject to proof of contents and proof by showing valid Login ID - Further Objection that the acknowledgment by the Authority is not forthcoming and that Plaintiff's seal and signature is also not present] Ex. P1068 Electronic Form VAT 100 with Ref No. 885669665 dated 12/12/2011 along with Sales Register [Subject to Objection - Objection by Defendant: Subject to proof of contents and proof by showing valid Login ID -
Further Objection that the acknowledgment by the Authority is not forthcoming and that Plaintiff's seal and signature is also not present] Ex. P1069 Electronic Form VAT 100 with Ref No. 904210392 dated 15/01/2012 along with Entry Tax Form and Sales Register [Subject to Objection - Objection by Defendant: Subject to proof of contents and proof by showing valid Login ID - Further Objection that the acknowledgment by the Authority is not forthcoming and that Plaintiff's seal and signature is also not present] Ex. P1070 Electronic Form VAT 100 with Ref No. 903944058 dated 15/03/2012 along with Sales Register [Subject to Objection - Objection by Defendant: Subject to proof of contents 160 Com.O.S.No.25061/2017 and proof by showing valid Login ID -
Further Objection that the acknowledgment by the Authority is not forthcoming and that Plaintiff's seal and signature is also not present] Ex. P1071 Electronic Form VAT 100 with Ref. No. 908944074 dated 15/03/2012 along with Entry Tax Form and Sales Register [Subject to Objection - Objection by Defendant: Subject to proof of contents and proof by showing valid Login ID - Further Objection that the acknowledgment by the Authority is not forthcoming and that Plaintiff's seal and signature is also not present] Ex. P1072 Electronic Form VAT 100 with Ref No. 1072653657 dated 20/04/2012 along with Entry Tax Form, Challan and Sales Register [Subject to Objection - Objection by Defendant: Subject to proof of contents and proof by showing valid Login ID -
Further Objection that the acknowledgment by the Authority is not forthcoming and that Plaintiff's seal and signature is also not present] Ex. P1073 Electronic Form VAT 100 with Ref No. 1178154388 dated 08/05/2012 along with Entry Tax Form and Sales Register [Subject to Objection - Objection by Defendant: Subject to proof of contents and proof by showing valid Login ID - Further Objection that the acknowledgment by the Authority is not forthcoming and that Plaintiff's seal and signature is also not present] Ex. P1074 Electronic Form VAT 100 with Ref. No. 1147678341 dated 19/06/2012 along with Entry Tax Form and Sales Register [Subject to 161 Com.O.S.No.25061/2017 Objection - Objection by Defendant: Subject to proof of contents and proof by showing valid Login ID - Further Objection that the acknowledgment by the Authority is not forthcoming and that Plaintiff's seal and signature is also not present] Ex. P1075 Electronic Form VAT 100 with Ref. No. 1177962162 dated 09/07/2012 along with Entry Tax Form and Sales Register [Subject to Objection - Objection by Defendant: Subject to proof of contents and proof by showing valid Login ID - Further Objection that the acknowledgment by the Authority is not forthcoming and that Plaintiff's seal and signature is also not present] Ex. P1076 Electronic Form VAT 100 with Ref No. 124630145 dated 20/08/2012 along with Entry Tax Form, Challan and Sales Register [Subject to Objection - Objection by Defendant: Subject to proof of contents and proof by showing valid Login ID - Further Objection that the acknowledgment by the Authority is not forthcoming and that Plaintiff's seal and signature is also not present] Ex. P1077 Electronic Form VAT 100 with Ref No. 1269867377 dated 15/09/2012 along with Entry Tax and Sales Register [Subject to Objection - Objection by Defendant: Subject to proof of contents and proof by showing valid Login ID - Further Objection that the acknowledgment by the Authority is not forthcoming and that Plaintiff's seal and signature is also not present] 162 Com.O.S.No.25061/2017 Ex. P1078 Electronic Form VAT 100 with Ref. No. 1332490171 dated 20/10/2012 along with Entry Tax Form [Subject to Objection - Objection by Defendant: Subject to proof of contents and proof by showing valid Login ID - Further Objection that the acknowledgment by the Authority is not forthcoming and that Plaintiff's seal and signature is also not present] Ex. P1079 Electronic Form VAT 100 with Ref No. 1376999426 dated 07/12/2012 [Subject to Objection - Objection by Defendant: Subject to proof of contents and proof by showing valid Login ID - Further Objection that the acknowledgment by the Authority is not forthcoming and that Plaintiff's seal and signature is also not present] Ex. P1080 Electronic Form VAT 100 with Ref No. 1335821455 dated 19/11/2012 along with Sales Register [Subject to Objection - Objection by Defendant: Subject to proof of contents and proof by showing valid Login ID - Further Objection that the acknowledgment by the Authority is not forthcoming and that Plaintiff's seal and signature is also not present] Ex. P1081 Electronic Form VAT 100 with Ref No. 1496298888 dated 22/12/2012 along with Entry Tax Form, Challan and Sales Register [Subject to Objection - Objection by Defendant: Subject to proof of contents and proof by showing valid Login ID -
Further Objection that the acknowledgment by the Authority is not forthcoming and that Plaintiff's seal and signature is also not present] 163 Com.O.S.No.25061/2017 Ex. P1082 Electronic Form VAT 100 with Ref No. 1441460896 dated 09/01/2013 along with Entry Tax Form and Sales Register [Subject to Objection - Objection by Defendant: Subject to proof of contents and proof by showing valid Login ID - Further Objection that the acknowledgment by the Authority is not forthcoming and that Plaintiff's seal and signature is also not present] Ex. P1083 Electronic Form VAT 100 with Ref No. 1566295911 dated 07/03/2013 along with Entry Tax Form and Sales Register [Subject to Objection - Objection by Defendant: Subject to proof of contents and proof by showing valid Login ID - Further Objection that the acknowledgment by the Authority is not forthcoming and that Plaintiff's seal and signature is also not present] Ex. P1084 Electronic Form VAT 100 with Ref No. 1574489859 dated 19/03/2013 along with Entry Tax Form, Challan, and Sales Register [Subject to Objection - Objection by Defendant: Subject to proof of contents and proof by showing valid Login ID -
Further Objection that the acknowledgment by the Authority is not forthcoming and that Plaintiff's seal and signature is also not present] Ex. P1085 Electronic Form VAT 100 with Ref. No. 1543770439 dated 12/04/2013 along with Entry Tax Form and Sales Register [Subject to Objection - Objection by Defendant: Subject to proof of contents and proof by showing valid Login ID - Further Objection that the acknowledgment by the Authority is not forthcoming and that Plaintiff's seal and signature is also not 164 Com.O.S.No.25061/2017 present] Ex. P1086 Electronic Form VAT 100 with Ref. No. 1660678644 dated 10/05/2013 [Subject to Objection - Objection by Defendant: Subject to proof of contents and proof by showing valid Login ID - Further Objection that the acknowledgment by the Authority is not forthcoming and that Plaintiff's seal and signature is also not present] Ex. P1087 Electronic Form VAT 100 with Ref. No. 1713063853 dated 09/06/2013 [Subject to Objection - Objection by Defendant: Subject to proof of contents and proof by showing valid Login ID - Further Objection that the acknowledgment by the Authority is not forthcoming and that Plaintiff's seal and signature is also not present] Ex. P1088 Electronic Form VAT 100 with Ref. No. 1761556107 dated 13/07/2013 [Subject to Objection - Objection by Defendant: Subject to proof of contents and proof by showing valid Login ID - Further Objection that the acknowledgment by the Authority is not forthcoming and that Plaintiff's seal and signature is also not present] Ex. P1089 Electronic Form VAT 100 with Ref. No. 1858059467 dated 17/08/2013 [Subject to Objection - Objection by Defendant: Subject to proof of contents and proof by showing valid Login ID - Further Objection that the acknowledgment by the Authority is not forthcoming and that Plaintiff's seal and signature is also not present] 165 Com.O.S.No.25061/2017 Ex. P1090 Electronic Form VAT 100 with Ref. No. 1803754878 dated 10/10/2013 [Subject to Objection - Objection by Defendant: Subject to proof of contents and proof by showing valid Login ID - Further Objection that the acknowledgment by the Authority is not forthcoming and that Plaintiff's seal and signature is also not present] Ex. P1091 Electronic Form VAT 100 with Ref No. 1913276923 dated 13/11/2013 [Subject to Objection - Objection by Defendant: Subject to proof of contents and proof by showing valid Login ID - Further Objection that the acknowledgment by the Authority is not forthcoming and that Plaintiff's seal and signature is also not present] Ex. P1092 Electronic Form VAT 100 with Ref. No. 1904276933 dated 13/11/2013 [Subject to Objection - Objection by Defendant: Subject to proof of contents and proof by showing valid Login ID - Further Objection that the acknowledgment by the Authority is not forthcoming and that Plaintiff's seal and signature is also not present] Ex. P1093 Electronic Form VAT 100 with Ref. No. 1913683353 dated 12/12/2013 [Subject to Objection - Objection by Defendant: Subject to proof of contents and proof by showing valid Login ID - Further Objection that the acknowledgment by the Authority is not forthcoming and that Plaintiff's seal and signature is also not present] Ex. P1094 Electronic Form VAT 100 with Ref. No. 2056269834 dated 15/01/2014 [Subject to 166 Com.O.S.No.25061/2017 Objection - Objection by Defendant: Subject to proof of contents and proof by showing valid Login ID - Further Objection that the acknowledgment by the Authority is not forthcoming and that Plaintiff's seal and signature is also not present] Ex. P1095 Electronic Form VAT 100 with Ref. No. 2033708181 dated 14/02/2014 [Subject to Objection - Objection by Defendant: Subject to proof of contents and proof by showing valid Login ID - Further Objection that the acknowledgment by the Authority is not forthcoming and that Plaintiff's seal and signature is also not present] Ex. P1096 Electronic Form VAT 100 with Ref. No. 2162648803 dated 15/04/2014 [Subject to Objection - Objection by Defendant: Subject to proof of contents and proof by showing valid Login ID - Further Objection that the acknowledgment by the Authority is not forthcoming and that Plaintiff's seal and signature is also not present] Ex. P1097 Electronic Form VAT 100 with Ref. No. 2113648976 dated 15/04/2014 [Subject to Objection - Objection by Defendant: Subject to proof of contents and proof by showing valid Login ID - Further Objection that the acknowledgment by the Authority is not forthcoming and that Plaintiff's seal and signature is also not present] Ex. P1098 Electronic Form VAT 100 with Ref. No. 2247598732 dated 17/05/2014 along with Entry Tax and Sales Register [Subject to Objection - Objection by Defendant:167 Com.O.S.No.25061/2017
Subject to proof of contents and proof by showing valid Login ID - Further Objection that the acknowledgment by the Authority is not forthcoming and that Plaintiff's seal and signature is also not present] Ex. P1099 Electronic Form VAT 100 with Ref. No. 2304338644 dated 10/07/2014 along with Web Acknowledgment Slip dated 20/08/2014 for Sales Invoice Entry, Invoice Statement, Web Acknowledgment for Purchase Invoice Entry, Inter State Sale Invoice Entry (2) and Invoice Statements (2) [Subject to Objection - Objection by Defendant: Subject to proof of contents and proof by showing valid Login ID - Further Objection that the acknowledgment by the Authority is not forthcoming and that Plaintiff's seal and signature is also not present] Ex. P1100 Electronic Form VAT 100 with Ref. No. 2303338699 dated 10/07/2014 along with Web Acknowledgment Slips for Purchase invoice Entry, Sales Invoice Entry, Inter State Sale Invoice Entry and Sales Register [Subject to Objection - Objection by Defendant: Subject to proof of contents and proof by showing valid Login ID - Further Objection that the acknowledgment by the Authority is not forthcoming and that Plaintiff's seal and signature is also not present] Ex. P1101 Electronic Form VAT 100 with Ref. No. 2337850347 dated 08/08/2014 along with Entry Tax Form, Sales Register and Web Acknowledgment Slips (3) [Subject to Objection - Objection by Defendant: Subject to proof of contents and proof by showing valid Login ID - Further Objection that the acknowledgment by 168 Com.O.S.No.25061/2017 the Authority is not forthcoming and that Plaintiff's seal and signature is also not present] Ex. P1102 Electronic Form VAT 100 with Ref. No. 2467278366 dated 12/09/2014 along with Entry Tax Form, Web Acknowledgment Slips (4), Invoice Statements (4) and Sales Register [Subject to Objection - Objection by Defendant: Subject to proof of contents and proof by showing valid Login ID -
Further Objection that the acknowledgment by the Authority is not forthcoming and that Plaintiff's seal and signature is also not present] Ex. P1103 Electronic Form VAT 100 with Ref. No. 2423649095 dated 09/10/2014 along with Entry Tax Form, Web Acknowledgment Slips (6), Invoice Statements (6) and Sales Register [Subject to Objection - Objection by Defendant: Subject to proof of contents and proof by showing valid Login ID -
Further Objection that the acknowledgment by the Authority is not forthcoming and that Plaintiff's seal and signature is also not present] Ex. P1104 Electronic Form VAT 100 with Ref. No. 2530174409 dated 08/11/2014 along with Entry Tax Form, Sales Register, Web Acknowledgment Slips (5) and Invoice Statements (3) [Subject to Objection -
Objection by Defendant: Subject to proof of contents and proof by showing valid Login ID - Further Objection that the acknowledgment by the Authority is not forthcoming and that Plaintiff's seal and signature is also not present] Ex. P1105 Electronic Form VAT 100 with Ref No. 2585639700 dated 13/12/2014 along with 169 Com.O.S.No.25061/2017 Invoice Statement (2) [Subject to Objection - Objection by Defendant: Subject to proof of contents and proof by showing valid Login ID - Further Objection that the acknowledgment by the Authority is not forthcoming and that Plaintiff's seal and signature is also not present] Ex. P1106 Electronic Form VAT 100 with Ref. No. 2657337950 dated 18/01/2015 along with Entry Tax Form, Sales Register and Web Acknowledgment Forms (5) [Subject to Objection - Objection by Defendant:
Subject to proof of contents and proof by showing valid Login ID - Further Objection that the acknowledgment by the Authority is not forthcoming and that Plaintiff's seal and signature is also not present] Ex. P1107 Electronic Form VAT 100 with Ref. No. 2647657436 dated 10/02/2015 along with Entry Tax Form, Web Acknowledgment Form (5) and Sales Register [Subject to Objection -
Objection by Defendant: Subject to proof of contents and proof by showing valid Login ID - Further Objection that the acknowledgment by the Authority is not forthcoming and that Plaintiff's seal and signature is also not present] Ex. P1108 Electronic Form VAT 100 with Ref. No. 2795101052 dated 13/03/2015 along with Entry Tax Form and Web Acknowledgment Slips (5) [Subject to Objection - Objection by Defendant: Subject to proof of contents and proof by showing valid Login ID -
Further Objection that the acknowledgment by the Authority is not forthcoming and that Plaintiff's seal and signature is also not present] 170 Com.O.S.No.25061/2017 Ex. P1109 Electronic Form VAT 100 with Ref. No. 2749506132 dated 08/04/2015 along with Entry Tax Form and Web Acknowledgment Slips (5) and Sales Register [Subject to Objection - Objection by Defendant:
Subject to proof of contents and proof by showing valid Login ID - Further Objection that the acknowledgment by the Authority is not forthcoming and that Plaintiff's seal and signature is also not present] Ex. P1110 Electronic Form VAT 100 with Ref. No. 2803550207 dated 09/05/2015 along with Entry Tax Form and Web Acknowledgment Slips [5] [Subject to Objection - Objection by Defendant: Subject to proof of contents and proof by showing valid Login ID -
Further Objection that the acknowledgment by the Authority is not forthcoming and that Plaintiff's seal and signature is also not present] Ex. P1111 Electronic Form VAT 100 with Ref. No. 2962011745 dated 10/06/2015 along with Entry Tax Form, Web Acknowledgment Slips (5) and Sales Register [Subject to Objection -
Objection by Defendant: Subject to proof of contents and proof by showing valid Login ID - Further Objection that the acknowledgment by the Authority is not forthcoming and that Plaintiff's seal and signature is also not present] Ex. P1112 Electronic Form VAT 100 with Ref. No. 2913470049 dated 09/07/2015 along with Sales Register and Web Acknowledgment Slips (5) [Subject to Objection - Objection by Defendant: Subject to proof of contents and proof by showing valid Login ID -
Further Objection that the 171 Com.O.S.No.25061/2017 acknowledgment by the Authority is not forthcoming and that Plaintiff's seal and signature is also not present] Ex. P1113 Electronic Form VAT 100 with Ref. No. 3082168202 dated 19/08/2015 along with Entry Tax Form, Web Acknowledgment Slips (5) and Sales Register [Subject to Objection - Objection by Defendant: Subject to proof of contents and proof by showing valid Login ID - Further Objection that the acknowledgment by the Authority is not forthcoming and that Plaintiff's seal and signature is also not present] Ex. P1114 Electronic Form VAT 100 with Ref. No. 3050680958 dated 20/09/2015 along with Entry Tax Form, Web Acknowledgment Slips (5) and Sales Register [Subject to Objection - Objection by Defendant: Subject to proof of contents and proof by showing valid Login ID - Further Objection that the acknowledgment by the Authority is not forthcoming and that Plaintiff's seal and signature is also not present] Ex. P1115 Electronic Form VAT 100 with Ref. No. 3167274301 dated 20/10/2015 along with Invoice Statement (2) [Subject to Objection - Objection by Defendant: Subject to proof of contents and proof by showing valid Login ID - Further Objection that the acknowledgment by the Authority is not forthcoming and that Plaintiff's seal and signature is also not present] Ex. P1116 Electronic Form VAT 100 with Ref. No. 3166401523 dated 09/11/2015 along with Invoice Statement (2) [Subject to Objection - Objection by Defendant: Subject to proof of contents and proof by showing valid Login ID - Further Objection that the 172 Com.O.S.No.25061/2017 acknowledgment by the Authority is not forthcoming and that Plaintiff's seal and signature is also not present] Ex. P1117 Electronic Form VAT 100 with Ref. No. 3296121900 dated 20/12/2015 along with Invoice Statement (2) [Subject to Objection - Objection by Defendant: Subject to proof of contents and proof by showing valid Login ID - Further Objection that the acknowledgment by the Authority is not forthcoming and that Plaintiff's seal and signature is also not present] Ex. P1118 Electronic Form VAT 100 with Ref. No. 3273797897 dated 20/01/2016 along with Invoice Statements (3) - [3 rd Invoice Statement scratched out] [Subject to Objection - Objection by Defendant: Subject to proof of contents and proof by showing valid Login ID -
Further Objection that the acknowledgment by the Authority is not forthcoming and that Plaintiff's seal and signature is also not present] Ex. P1119 Electronic Form VAT 100 with Ref. No. 3323183853 dated 20/02/2016 along with Invoice Statement (1) [Subject to Objection - Objection by Defendant: Subject to proof of contents and proof by showing valid Login ID - Further Objection that the acknowledgment by the Authority is not forthcoming and that Plaintiff's seal and signature is also not present] Ex. P1120 Electronic Form VAT 100 with Ref. No. 3391697317 dated 20/03/2016 along with Web Acknowledgment Slips (4) and Sales Register [Subject to Objection - Objection by Defendant: Subject to proof of contents and proof by showing valid Login ID -
173 Com.O.S.No.25061/2017Further Objection that the acknowledgment by the Authority is not forthcoming and that Plaintiff's seal and signature is also not present] Ex. P1121 Electronic Form VAT 100 with Ref No. 3492396688 dated 20/04/2016 along with Entry Tax Form, Sales Register and Web Acknowledgment Slips (5) [Subject to Objection - Objection by Defendant:
Subject to proof of contents and proof by showing valid Login ID - Further Objection that the acknowledgment by the Authority is not forthcoming and that Plaintiff's seal and signature is also not present] Ex. P1122 Electronic Form VAT 100 with Ref. No. 2514268893 dated 20/05/2016 along with Web Acknowledgment Slips (4), Entry Tax Form and Sales Register [Subject to Objection - Objection by Defendant: Subject to proof of contents and proof by showing valid Login ID - Further Objection that the acknowledgment by the Authority is not forthcoming and that Plaintiff's seal and signature is also not present] Ex. P1123 Electronic Form VAT 100 with Ref. No. 3573759572 dated 20/06/2016 along with Entry Tax Form, Web Acknowledgment Slips (4) and Sales Register [Subject to Objection -
Objection by Defendant: Subject to proof of contents and proof by showing valid Login ID - Further Objection that the acknowledgment by the Authority is not forthcoming and that Plaintiff's seal and signature is also not present] Ex. P1124 Electronic Form VAT 100 with Ref. No. 3590928581 dated 11/07/2016 along with Entry Tax Form, Web Acknowledgment Slips 174 Com.O.S.No.25061/2017 (4) and Sales Registers [Subject to Objection - Objection by Defendant: Subject to proof of contents and proof by showing valid Login ID - Further Objection that the acknowledgment by the Authority is not forthcoming and that Plaintiff's seal and signature is also not present] Ex. P1125 Electronic Form VAT 100 with Ref. No. 3613595285 dated 17/08/2016 along with Entry Tax Form, Web Acknowledgment Slips (5) and Sales Register [Subject to Objection - Objection by Defendant: Subject to proof of contents and proof by showing valid Login ID - Further Objection that the acknowledgment by the Authority is not forthcoming and that Plaintiff's seal and signature is also not present] Ex. P1126 C Form bearing No. A261153 dated 12/06/2014 along with Web Acknowledgment Slip Ex. P1127 C Form bearing No. 0353323 dated 12/03/2013 Ex. P1128 C Form bearing No. 0432682 dated 20/07/2016 Ex. P1129 Electronic C Form dated 01/03/2016 Ex. P1130 Electronic C Form dated 18/02/2015 Ex. P1131 Electronic C Form dated 01/08/2016 Ex. P1132 Electronic C Form dated 06/08/2016 Ex. P1133 Electronic C Form dated 26/07/2016 along with Annexure providing transaction details Ex. P1134 Electronic C Form dated 22/07/2016 along with Annexure providing transaction details Ex. P1135 Electronic C Form dated 19/07/2016 along with Annexure providing transaction details 175 Com.O.S.No.25061/2017 Ex. P1136 Electronic C Form dated 04/12/2015 along with Annexure providing transaction details Ex. P1137 Electronic C Form dated 04/03/2015 along with Invoice Statement Ex. P1138 Electronic C Form dated 16/06/2016 along with Annexure providing transaction details Ex. P1139 Electronic C Form dated 19/11/2014 along with Annexure providing transaction details Ex. P1140 Electronic C Form dated 06/11/2014 along with Invoice Statement Ex. P1141 Electronic C Form dated 22/03/2016 along with Annexure providing transaction details Ex. P1142 Electronic C Form dated 14/03/2016 along with Annexure providing transaction details Ex. P1143 Electronic C Form dated 07/12/2015 along with Annexure providing transaction details Ex. P1144 C Form bearing No. 0432681 dated 20/07/2016 Ex. P1145 C Form bearing No. 0432680 dated 20/07/2016 Ex. P1146 C Form bearing No. 0432679 dated 20/07/2016 Ex. P1147 Electronic C Form dated 06/11/2015 along with Invoice Statement Ex. P1148 Electronic C Form dated 23/11/2015 along with Invoice Statement Ex. P1149 Electronic C Form dated 27/01/2016 along with Invoice Statement Ex. P1150 Electronic C Form dated 06/11/2014 bearing Sl. No. 33201141501101430173 along with Invoice Statement Ex. P1151 Electronic C Form dated 25/02/2016 bearing Sl. No. 33201151601149364424 along with Invoice Statement 176 Com.O.S.No.25061/2017 Ex. P1152 Electronic C Form dated 23/05/2016 along with Invoice Statement Ex. P1153 Electronic C Form dated 23/09/2015 along with Annexure containing transaction details Ex. P1154 Electronic C Form dated 16/07/2016 bearing Sl. No. 27071611741474 along with Annexure containing transaction details Ex. P1155 Electronic C Form dated 28/07/2016 bearing Sl. No. 27071612375746 along with Annexure containing transaction details Ex. P1156 Electronic C Form dated 08/08/2016 Ex. P1157 Electronic C Form dated 02/08/2016 along with Annexure containing transaction details Ex. P1158 Electronic C Form dated 22/08/2014 bearing Sl. No. 33201141501063517512 along with Invoice Statement and Web Acknowledgment Slip Ex. P1159 Electronic C Form dated 14/03/2014 along with Annexure containing transaction details Ex. P1160 Electronic C Form dated 02/12/2014 along with Annexure containing transaction details Ex. P1161 Electronic C Form dated 06/08/2016 bearing Sl. No. 12148692980816 Ex. P1162 Electronic C Form dated 29/11/2014 bearing Sl. No. 241110650721417 along with Annexure containing transaction details Ex. P1163 Email communication dated 25/08/2016 with timestamp at 4:44 PM along with attachment [Subject to Objection: Objection raised that the attachment does not have any seal or signature ] Ex. P1164 Letter dated 11/08/2016 [FORM VAT 275] sent by Asst. Commr. Of Income Taxes along with RPAD Cover 177 Com.O.S.No.25061/2017 Ex. P1165 Final Notice No. ACCT/LVO-060A/16-17 under Section 74(4) of KVAT Act dated 25/10/2016 Ex. P1166 Notice No. ACCT/LVO-060A/16-17 under Section 74(4) of KVAT Act dated 30/06/2016 Ex. P1167 Email communication dated 13/09/2014 with timestamp at 1:56 PM Ex. P1168 Email communication dated 10/02/2015 with timestamp at 6:15 PM along with attachment Ex. P1169 Email communication dated 19/02/2015 with timestamp at 2:53 AM along with attachment Ex. P1170 Original Medical Hospital Records dated 13/03/2015 at Kanva Diagnostic Services Pvt. Ltd.
Ex. P1171 Email communication dated 30/11/2015 with timestamp at 9:27 AM along with attachments [Subject to Objection - Objection raised that the attachments do not contain any seal or signature] Ex. P1172 Original Death Certificate No. 1265354 issued on 12/01/2016 of one Kanagarathinam Ex P1173 Email communication dated 05/07/2016 with timestamp at 6:57 PM Ex. P1174 Email communication dated 09/07/2016 with timestamp at 3:52 PM Ex. P1175 Email communication dated 05/01/2016 with timestamp at 2:26 PM along with attachments [Subject to Objection - Objection raised that the attachments do not contain any seal or signature] Ex. P1176 Email communication dated 28/06/2016 with timestamp at 3:38 PM Ex. P1177 Email communication dated 28/06/2016 with timestamp at 3:53 PM Ex. P1178 Legal Notice dated 07/09/2016 sent by Plaintiff 178 Com.O.S.No.25061/2017 Ex.P1179 Postal Acknowledgments 11 (Eleven) in Nos. -
(a) to (k) Marked as Ex P.1179(a) to 1179(k) Ex. P.1180 Speed Post Acknowledgment Forms 10 (Ten) in
(a) to (j) Nos. - Marked as Ex. P1180(a) to 1180(j) Ex. P1181 Reply Notice dated 08/09/2016 sent by Defendant along with RPAD Cover Ex. P1182 Reply Notice Ref BR/2016-17/31 dated 22/09/2016 sent by Defendant along with RPAD Cover Ex. P1183 Email communication dated 23/09/2016 along with attachment [Subject to Objection - Objection raised that the attachments do not contain any seal or signature] Ex. P1184 Reply Notice Ref BR/2016-17/32 dated 30/09/2016 sent by Defendant along with RPAD Cover Ex. P1185 Office Copy of Legal Notice dated 19/11/2016 sent by Plaintiff [Subject to Objection - Objection raised that contents are subject to proof and subject to furnishing of the original legal opinion] Ex. P1186 Postal Acknowledgments 8 (Eight) in Nos. -
(a) to (h) Marked as Ex. P1186(a) to (h) Ex. P1187 Speed Post Acknowledgment Forms 8 (Eight)
(a) to (h) in Nos. - Marked as Ex. P1187(a) to (h) Ex. P1188 Reply Notice Ref: BR/2016-17/37 dated 23/11/2016 sent by Defendant along with RPAD Cover Ex. P1189 Office Copy of Legal Notice dated 14/12/2016 sent by Plaintiff along with Postal Acknowledgment [Subject to Objection - Objection raised that contents are subject to proof and subject to furnishing of the original legal opinion] Ex. P1190 Speed Post Acknowledgment Form 179 Com.O.S.No.25061/2017 Ex. P1191 Reply Notice dated 16/12/2016 bearing Ref:
BR/2016-17/40 sent by Defendant along with RPAD Cover Ex. P1192 Letter dated 10/03/2015 sent by Shamrao Vithal CO-Operative Bank to Plaintiff Ex. P1193 Letter dated 20/05/2016 sent by Plaintiff to Shamrao Vithal Co-operative Bank Ex. P1194 Letter dated 07/12/2016 sent by SVC Bank to Plaintiff Ex. P1195 Letter dated 03/10/2016 sent by Shamrao Vithal Cooperative Bank to Plaintiff Ex. P1196 Letter dated 17/11/2016 sent by Kotak Mahindra Bank to Plaintiff Ex. P1197 Email communication sent by Plaintiff to the Defendant dated 10/09/2015 Ex. P1198 Email communication sent by Plaintiff to the Defendant dated 22/09/2015 Ex. P1199 Email communication sent by Plaintiff to the Defendant dated 29/10/2015 Ex. P1200 Email communication sent by Plaintiff to the Defendant dated 18/11/2015 Ex. P1201 Email communication sent by Plaintiff to the Defendant dated 27/06/2016 at 1:28 PM along with Attachments [Subject to Objection - Objection raised that the attachments do not contain any seal or signature] Ex. P1202 Email communication sent by Plaintiff to the Defendant dated 14/07/2016 at 3:54 PM Ex. P1203 Email communication sent by the Defendant to the Plaintiff dated 14/07/2016 at 4:48 PM Ex. P1204 Email communication sent by Plaintiff to the Defendant dated 15/07/2014 at 2:16 PM Ex. P1205 Email communication sent by Plaintiff to the Defendant dated 15/07/2014 at 4:50 PM 180 Com.O.S.No.25061/2017 Ex. P1206 Email communication dated 01/08/2014 at 11:56 AM sent by Plaintiff to the Defendant Ex. P1207 Email communication dated 11/08/2014 at 1:08 PM sent by the Plaintiff to the Defendant Ex. P1208 Email communication dated 03/09/2015 at 1:34 PM sent by the Plaintiff to the Defendant along with Attachment [Subject to Objection - Objection raised that the attachments do not contain any seal or signature] Ex. P1209 Email communication dated 14/11/2014 at 3:55PM sent by the Plaintiff to the Defendant along with Attachment [Subject to Objection - Objection raised that the attachments do not contain any seal or signature] Ex. P1210 Email communication dated 26/03/2015 at 10:57 AM sent by the Plaintiff to the Defendant Ex. P1211 Email communication dated 04/07/2016 at 8:12 PM sent by the Plaintiff to the Defendant along with Attachment [Subject to Objection - Objection raised that the attachments do not contain any seal or signature] Ex. P1212 Email communication dated 06/07/2016 at 6:32 PM sent by the Plaintiff to the Defendant Ex. P1213 Email communication dated 02/02/2016 at 9:09PM sent by the Plaintiff to the Defendant along with Attachment [Subject to Objection - Objection raised that the attachments do not contain any seal or signature] Ex. P1214 Email communication dated 11/04/2016 at 12:17 PM sent by the Plaintiff to the Defendant Ex. P1215 Email communication dated 07/05/2016 at 4:01 PM sent by the Plaintiff to the Defendant along with attachments [Subject to Objection
- Objection raised that the attachments do not contain any seal or signature] 181 Com.O.S.No.25061/2017 Ex. P1216 Email communication dated 31/05/2016 at 4:56 PM sent by the Plaintiff to the Defendant Ex. P1217 Email communication dated 02/07/2016 at 4:38 PM sent by the Plaintiff to the Defendant Ex. P1218 Email communicated dated 02/07/2016 at 6:01 PM sent by the Plaintiff to the Defendant Ex. P1219 DVD recording of video and audio conversation (Identification Doc No. 1382) is marked at Ex. P1219 Ex. P1220 CD recording audio conversation (Identification Doc No. 1379) is marked at Ex. P1220 Ex. P1221 Bill of Sale No. 3760 dated 17/11/2014 duly endorsed by the Defendant [Subject to Objection - Objection raised by the Defendant that the same is a colour xerox and seal of the Company is missing] Ex. P1222 Bill of Sale No. 3761 dated 17/11/2014 duly endorsed by the Defendant [Subject to Objection - Objection raised by the Defendant that the same is a colour xerox and seal of the Company is missing] Ex. P1223 Bill of Sale No. 3764 dated 18/11/2014 duly endorsed by the Defendant [Subject to Objection - Objection raised by the Defendant that the same is a colour xerox and seal of the Company is missing] Ex. P1224 Bill of Sale No. 3765 dated 18/11/2014 duly endorsed by the Defendant [Subject to Objection - Objection raised by the Defendant that the same is a colour xerox and seal of the Company is missing] 182 Com.O.S.No.25061/2017 Ex. P1225 Tax Invoice No. 0002/1348 dated 18/04/2015 duly endorsed by the Defendant along with e- SUGAM Form dated 18/04/2015 [Subject to Objection - Objection raised by the Defendant that the same is a colour xerox and seal of the Company is missing] Ex. P1226 Tax Invoice No. 0003/1350 dated 18/04/2015 duly endorsed by the Defendant along with e- SUGAM Form dated 18/04/2015 [Subject to Objection - Objection raised by the Defendant that the same is a colour xerox and seal of the Company is missing] Ex. P1227 VRL Priority - Lorry Receipt Way Bill (3 in Nos.)
(a) to (c) dated 28/10/2014 -
[Subject to Objection - Objection raised by Defendant that the same is a colour xerox] Ex. P1228 Tax Invoice No. 0004/1352 dated 18/04/2015 endorsed by the Defendant along with e- SUGAM Form dated 18/04/2015 [Subject to Objection - Objection raised by the Defendant that the same is a colour xerox and seal of the Company is missing] Ex. P1229 Tax Invoice NO. 0007 dated 27/04/2015 duly endorsed by the Defendant along with e- SUGAM Form dated 27/04/2015 [Subject to Objection - Objection raised by the Defendant that the same is a colour xerox and seal of the Company is missing] Ex. P1230 Tax Invoice No. 0008 dated 29/04/2015 duly endorsed by the Defendant along with e- SUGAM Form dated 29/04/2015 [Subject to Objection - Objection raised by the Defendant that the same is a 183 Com.O.S.No.25061/2017 colour xerox and seal of the Company is missing] Ex. P1231 Tax Invoice No. 0013 dated 21/05/2015 duly endorsed by the Defendant along with e- SUGAM Form dated 21/05/2015 [Subject to Objection - Objection raised by the Defendant that the same is a colour xerox and seal of the Company is missing] Ex. P1232 Tax Invoice No. 0036 dated 17/08/2015 endorsed by the Defendant along with e- SUGAM Form dated 17/08/2015 [Subject to Objection - Objection raised by the Defendant that the same is a colour xerox and seal of the Company is missing] Ex. P1233 Tax Invoice No. 0039 dated 20/08/2015 endorsed by the Defendant along with e- SUGAM Form dated 20/08/2015 [Subject to Objection - Objection raised by the Defendant that the same is a colour xerox and seal of the Company is missing] Ex. P1234 Tax Invoice No. 0040 dated 20/08/2015 endorsed by the Defendant along with e- SUGAM Form dated 20/08/2015 [Subject to Objection - Objection raised by Defendant that the same is a xerox printout and seal of the Company is missing] Ex. P1235 Tax Invoice No. 0045 dated 25/09/2015 endorsed by the Defendant along with e- SUGAM Form dated 25/09/2015 [Subject to Objection - Objection raised by the Defendant that the same is a xerox and seal of the Company is missing] 184 Com.O.S.No.25061/2017 Ex. P1236 Tax Invoice No. 0048 dated 30/09/2015 endorsed by the Defendant along with e- SUGAM Form dated 30/09/2015 [Subject to Objection - Objection raised by the Defendant that the same is a xerox and seal of the Company is missing] Ex. P1237 Tax Invoice No. 0054 dated 06/11/2015 endorsed by the Defendant along with e- SUGAM Form dated 06/11/2015 [Subject to Objection - Objection raised by the Defendant that the same is a xerox and seal of the Company is missing] Ex. P1238 Tax Invoice No. 0055 dated 06/11/2015 endorsed by the Defendant along with e- SUGAM Form dated 06/11/2015 [Subject to Objection - Objection raised by the Defendant that the same is a xerox and seal of the Company is missing] Ex. P1239 Tax Invoice No. 0056 dated 11/11/2015 endorsed by the Defendant along with e- SUGAM Form dated 11/11/2015 [Subject to Objection - Objection raised by the Defendant that the same is a xerox and seal of the Company is missing] Ex. P1240 Tax Invoice No. 0065 dated 11/12/2015 endorsed by the Defendant along with e- SUGAM Form dated 11/12/2015 [Subject to Objection - Objection raised by the Defendant that the same is a xerox and seal of the Company is missing] Ex. P1241 Tax Invoice No. 0066 dated 11/12/2015 endorsed by the Defendant along with e- SUGAM Form dated 11/12/2015 [Subject to Objection - Objection raised by the Defendant that the same is a xerox and seal of the Company is missing] 185 Com.O.S.No.25061/2017 Ex. P1242 Tax Invoice No. 0067 dated 11/12/2015 endorsed by the Defendant along with e- SUGAM Form dated 11/12/2015 [Subject to Objection - Objection raised by the Defendant that the same is a xerox and seal of the Company is missing] Ex. P1243 Tax Invoice No. 0077 dated 27/12/2015 endorsed by the Defendant along with e- SUGAM Form dated 29/12/2015 [Subject to Objection - Objection raised by the Defendant that the same is a xerox and seal of the Company is missing] Ex. P1244 Tax Invoice No. 0078 dated 30/12/2015 endorsed by the Defendant along with e- SUGAM Form dated 30/12/2015 [Subject to Objection - Objection raised by the Defendant that the same is a xerox and seal of the Company is missing] Ex. P1245 Tax Invoice NO. 0083 dated 23/01/2016 endorsed by the Defendant along with e- SUGAM Form dated 23/01/2016 [Subject to Objection - Objection raised by the Defendant that the same is a xerox and seal of the Company is missing] Ex. P1246 Tax invoice No. 0084 dated 23/01/2016 endorsed by the Defendant along with e- SUGAM Form dated 23/01/2016 [Subject to Objection - Objection raised by the Defendant that the same is a xerox and seal of the Company is missing] Ex. P1247 Bill of Sale No. 3461 dated 19/08/2014 endorsed by the Defendant along with e- SUGAM Form dated 19/08/2014 [Subject to Objection - Objection raised by the Defendant that the same is a colour xerox and seal of the Company is missing] 186 Com.O.S.No.25061/2017 Ex. P1248 Bill of Sale No. 3462 dated 21/08/2014 endorsed by the Defendant along with e- SUGAM Form dated 21/08/2014 [Subject to Objection - Objection raised by the Defendant that the same is a colour xerox and seal of the Company is missing] Ex. P1249 Bill of Sale No. 3463 dated 21/08/2014 endorsed by the Defendant along with e- SUGAM Form dated 21/08/2014 [Subject to Objection - Objection raised by the Defendant that the same is a colour xerox and seal of the Company is missing] Ex. P1250 Bill of Sale No. 3465 dated 21/08/2014 endorsed by the Defendant along with e- SUGAM Form dated 21/08/2014 [Subject to Objection - Objection raised by the Defendant that the same is a colour xerox and seal of the Company is missing] Ex. P1251 Bill of Sale No. 3467 dated 21/08/2014 endorsed by the Defendant along with e- SUGAM Form dated 21/08/2014 [Subject to Objection - Objection raised by the Defendant that the same is a colour xerox and seal of the Company is missing] Ex. P1252 Bill of Sale No. 3468 dated 21/08/2014 endorsed by the Defendant along with e- SUGAM Form dated 21/08/2014 [Subject to Objection - Objection raised by the Defendant that the same is a colour xerox and seal of the Company is missing] Ex. P1253 Bill of Sale No. 3469 dated 21/08/2014 endorsed by the Defendant along with e- SUGAM Form dated 21/08/2014 187 Com.O.S.No.25061/2017 [Subject to Objection - Objection raised by the Defendant that the same is a colour xerox and seal of the Company is missing] Ex. P1254 Bill of Sale No. 3470 dated 25/08/2014 endorsed by the Defendant along with e- SUGAM Form dated 25/08/2014 [Subject to Objection - Objection raised by the Defendant that the same is a colour xerox and seal of the Company is missing] Ex. P1255 Bill of Sale No. 3471 dated 25/08/2014 endorsed by the Defendant along with e- SUGAM Form dated 25/08/2014 [Subject to Objection - Objection raised by the Defendant that the same is a colour xerox and seal of the Company is missing] Ex. P1256 Bill of Sale No. 3473 dated 05/09/2014 endorsed by the Defendant along with e- SUGAM Form dated 05/09/2014 [Subject to Objection - Objection raised by the Defendant that the same is a colour xerox and seal of the Company is missing] Ex. P1257 Bill of Sale No. 3474 dated 05/09/2014 endorsed by the Defendant along with e- SUGAM Form dated 05/09/2014 [Subject to Objection - Objection raised by the Defendant that the same is a colour xerox and seal of the Company is missing] Ex. P1258 Bill of Sale No. 3475 dated 05/09/2014 endorsed by the Defendant along with e- SUGAM Form dated 05/09/2014 [Subject to Objection - Objection raised by the Defendant that the same is a colour xerox and seal of the Company is 188 Com.O.S.No.25061/2017 missing] Ex. P1259 Bill of Sale No. 3476 dated 06/09/2014 endorsed by the Defendant along with e- SUGAM Form dated 06/09/2014 [Subject to Objection - Objection raised by the Defendant that the same is a colour xerox and seal of the Company is missing] Ex. P1260 Bill of Sale No. 3477 dated 06/09/2014 endorsed by the Defendant along with e- SUGAM Form dated 06/09/2014 [Subject to Objection - Objection raised by the Defendant that the same is a colour xerox and seal of the Company is missing] Ex. P1261 Bill of Sale No. 3480 dated 11/10/2014 endorsed by the Defendant along with e- SUGAM Form dated 11/10/2014 [Subject to Objection - Objection raised by the Defendant that the same is a colour xerox and seal of the Company is missing] Ex. P1262 Bill of Sale No. 3481 dated 11/10/2014 endorsed by the Defendant along with e- SUGAM Form dated 11/10/2014 [Subject to Objection - Objection raised by the Defendant that the same is a colour xerox and seal of the Company is missing] Ex. P1263 Bill of Sale NO. 3482 dated 11/10/2014 endorsed by the Defendant along with e- SUGAM Form dated 11/10/2014 [Subject to Objection - Objection raised by the Defendant that the same is a colour xerox and seal of the Company is missing] 189 Com.O.S.No.25061/2017 Ex. P1264 Bill of Sale NO. 3483 dated 17/10/2014 endorsed by the Defendant along with e- SUGAM Form dated 17/10/2014 [Subject to Objection - Objection raised by the Defendant that the same is a colour xerox and seal of the Company is missing] Ex. P1265 Bill of Sale No. 3484 dated 18/10/2014 endorsed by the Defendant along with e- SUGAM Form dated 18/10/2014 [Subject to Objection - Objection raised by the Defendant that the same is a colour xerox and seal of the Company is missing] Ex. P1266 Bill of Sale No. 3485 dated 20/10/2014 endorsed by the Defendant along with e- SUGAM Form dated 20/10/2014 [Subject to Objection - Objection raised by the Defendant that the same is a colour xerox and seal of the Company is missing] Ex. P1267 Bill of Sale No. 3486 dated 20/10/2014 endorsed by the Defendant along with e- SUGAM Form dated 20/10/2014 [Subject to Objection - Objection raised by the Defendant that the same is a colour xerox and seal of the Company is missing] Ex. P1268 Bill of Sale No. 3487 dated 20/10/2014 endorsed by the Defendant along with e- SUGAM Form dated 20/10/2014 [Subject to Objection - Objection raised by the Defendant that the same is a colour xerox and seal of the Company is missing] Ex. P1269 Bill of Sale No. 3488 dated 21/10/2014 endorsed by the Defendant along with e- SUGAM Form dated 21/10/2014 190 Com.O.S.No.25061/2017 [Subject to Objection - Objection raised by the Defendant that the same is a colour xerox and seal of the Company is missing] Ex. P1270 Bill of Sale No. 3489 dated 27/10/2014 endorsed by the Defendant along with e- SUGAM Form dated 27/10/2014 [Subject to Objection - Objection raised by the Defendant that the same is a colour xerox and seal of the Company is missing] Ex. P1271 Bill of Sale No. 3490 dated 28/10/2014 endorsed by the Defendant along with e- SUGAM Form dated 28/10/2014 [Subject to Objection - Objection raised by the Defendant that the same is a colour xerox and seal of the Company is missing] Ex. P1272 Bill of Sale No. 3491 dated 29/10/2014 endorsed by the Defendant along with e- SUGAM Form dated 29/10/2014 [Subject to Objection - Objection raised by the Defendant that the same is a colour xerox and seal of the Company is missing] Ex. P1273 Bill of Sale No. 3492 dated 29/10/2014 endorsed by the Defendant along with e- SUGAM Form dated 29/10/2014 [Subject to Objection - Objection raised by the Defendant that the same is a colour xerox and seal of the Company is missing] Ex. P1274 Bill of Sale No. 3750 dated 04/11/2016 endorsed by the Defendant along with e- SUGAM Form dated 04/11/2016 (Seal of Company present) [Subject to Objection - Objection raised by the Defendant that the same is a 191 Com.O.S.No.25061/2017 colour xerox and seal of the Company is subject to verification] Ex. P1275 Bill of Sale No. 3751 dated 05/11/2014 endorsed by the Defendant along with e- SUGAM Form dated 05/11/2014 [Subject to Objection - Objection raised by the Defendant that the same is a colour xerox and seal of the Company is missing] Ex. P1276 Bill of Sale No. 3752 dated 05/11/2014 endorsed by the Defendant along with e- SUGAM Form dated 05/11/2014 [Subject to Objection - Objection raised by the Defendant that the same is a colour xerox and seal of the Company is missing] Ex. P1277 Bill of Sale No. 3753 dated 05/11/2014 endorsed by the Defendant along with e- SUGAM Form dated 05/11/2014 [Subject to Objection - Objection raised by the Defendant that the same is a colour xerox and seal of the Company is missing] Ex. P1278 Bill of Sale No. 3493 dated 04/11/2014 endorsed by the Defendant along with e- SUGAM Form dated 04/11/2014 [Subject to Objection - Objection raised by the Defendant that the same is a colour xerox and seal of the Company is missing] Ex. P1279 Bill of Sale No. 3494 dated 04/11/2014 endorsed by the Defendant along with e- SUGAM Form dated 04/11/2014 [Subject to Objection - Objection raised by the Defendant that the same is a colour xerox and seal of the Company is missing] 192 Com.O.S.No.25061/2017 Ex. P1280 Bill of Sale No. 3495 dated 05/11/2014 endorsed by the Defendant along with e- SUGAM Form dated 05/11/2014 [Subject to Objection - Objection raised by the Defendant that the same is a colour xerox and seal of the Company is missing] Ex. P1281 Bill of Sale No. 3496 dated 05/11/2014 endorsed by the Defendant along with e- SUGAM Form dated 05/11/2014 [Subject to Objection - Objection raised by the Defendant that the same is a colour xerox and seal of the Company is missing] Ex. P1282 Bill of Sale No. 3497 dated 05/11/2014 endorsed by the Defendant along with e- SUGAM Form dated 05/11/2014 [Subject to Objection - Objection raised by the Defendant that the same is a colour xerox and seal of the Company is missing] Ex. P1283 Bill of Sale No. 3498 dated 07/11/2014 endorsed by the Defendant along with e- SUGAM Form dated 07/11/2014 [Subject to Objection - Objection raised by the Defendant that the same is a colour xerox and seal of the Company is missing] Ex. P1284 Bill of Sale No. 3499 dated 10/11/2014 endorsed by the Defendant along with e- SUGAM Form dated 10/11/2014 [Subject to Objection - Objection raised by the Defendant that the same is a colour xerox and seal of the Company is missing] Ex. P1285 Bill of Sale No. 3500 dated 14/11/2014 endorsed by the Defendant along with e- SUGAM Form dated 14/11/2014 193 Com.O.S.No.25061/2017 [Subject to Objection - Objection raised by the Defendant that the same is a colour xerox and seal of the Company is missing] Ex. P1286 Bill of Sale No. 3755 dated 14/11/2014 endorsed by the Defendant [Subject to Objection - Objection raised by the Defendant that the same is a colour xerox and seal of the Company is missing] Ex. P1287 Bill of Sale No. 3756 dated 15/11/2014 endorsed by the Defendant [Subject to Objection - Objection raised by the Defendant that the same is a colour xerox and seal of the Company is missing] Ex. P1288 Bill of Sale No. 3757 dated 15/11/2014 endorsed by the Defendant [Subject to Objection - Objection raised by the Defendant that the same is a colour xerox and seal of the Company is missing] Ex. P1289 Bill of Sale No. 3758 dated 17/11/2014 endorsed by the Defendant [Subject to Objection - Objection raised by the Defendant that the same is a colour xerox and seal of the Company is missing] Ex. P1290 Bill of Sale No. 3759 dated 17/11/2014 endorsed by the Defendant [Subject to Objection - Objection raised by the Defendant that the same is a colour xerox and seal of the Company is missing] Ex. P1291 Tax Invoice No. 0024 dated 09/07/2015 endorsed by the Defendant along with e- SUGAM Form dated 09/07/2015 [Subject to 194 Com.O.S.No.25061/2017 Objection - Objection raised by the Defendant that the same is a colour xerox and seal of the Company is missing] Ex. P1292 Tax Invoice No. 0025 dated 10/07/2015 endorsed by the Defendant along with e- SUGAM Form dated 10/07/2015 [Subject to Objection - Objection raised by the Defendant that the same is a xerox and seal of the Company is missing] Ex. P1293 Tax Invoice No. 0014 dated 22/05/2015 endorsed by the Defendant along with e- SUGAM Form dated 22/05/2015 [Subject to Objection - Objection raised by the Defendant that the same is a colour xerox and seal of the Company is missing] Ex. P1294 Tax Invoice No. 0027 dated 11/07/2015 endorsed by the Defendant along with e- SUGAM Form dated 11/07/2015 [Subject to Objection - Objection raised by the Defendant that the same is a xerox and seal of the Company is missing] Ex. P1295 Tax Invoice No. 0031 dated 14/07/2015 endorsed by the Defendant along with e- SUGAM Form dated 14/07/2015 [Subject to Objection - Objection raised by the Defendant that the same is a xerox and seal of the Company is missing] Ex. P1296 Tax Invoice No. 0032 dated 14/07/2015 endorsed by the Defendant along with e- SUGAM Form dated 14/07/2015 [Subject to Objection - Objection raised by the Defendant that the same is a xerox and seal of the Company is missing] Ex. P1297 Tax Invoice NO. 0091 dated 25/02/2016 endorsed by Defendant along with e-SUGAM Form dated 25/02/2016 195 Com.O.S.No.25061/2017 [Subject to Objection - Objection raised by the Defendant that the same is a xerox and seal of the Company is missing] Ex. P1298 Tax Invoice No. 0098 dated 25/03/2016 endorsed by the Defendant along with e- SUGAM Form dated 25/03/2016 [Subject to Objection - Objection raised by the Defendant that the same is a xerox and seal of the Company is missing] Ex. P1299 Tax Invoice No. 0099 dated 25/03/2016 endorsed by the Defendant along with e- SUGAM Form dated 25/03/2016 [Subject to Objection - Objection raised by the Defendant that the same is a xerox and seal of the Company is missing] Ex. P1300 Tax Invoice No. 0101 dated 26/03/2016 endorsed by the Defendant along with e- SUGAM Form dated 26/03/2016 [Subject to Objection - Objection raised by the Defendant that the same is a xerox and seal of the Company is missing] Ex. P1301 Tax Invoice No. 0108 dated 27/04/2016 endorsed by the Defendant along with e- SUGAM Form dated 27/04/2016 [Subject to Objection - Objection raised by the Defendant that the same is a xerox and seal of the Company is missing] Ex. P1302 Tax Invoice No. 0109 dated 27/04/2016 endorsed by the Defendant along with e- SUGAM Form dated 27/04/2016 [Subject to Objection - Objection raised by the Defendant that the same is a xerox and seal of the Company is missing] Ex. P1303 Tax Invoice No. 0127 dated 27/04/2016 endorsed by the Defendant along with e- SUGAM Form dated 27/06/2016 [Subject to Objection - Objection raised 196 Com.O.S.No.25061/2017 by the Defendant that the same is a xerox and seal of the Company is missing] Ex. P1304 Tax Invoice No. 0128 dated 27/06/2016 endorsed by the Defendant along with e- SUGAM Form dated 27/06/2016 [Subject to Objection - Objection raised by the Defendant that the same is a xerox and seal of the Company is missing] Ex. P1305 Bill of Sale No. 3415 dated 08/06/2014 endorsed by the Defendant along with e- SUGAM Form dated 08/06/2014 [Subject to Objection - Objection raised by the Defendant that the same is a colour xerox and seal of the Company is missing] Ex. P1306 Bill of Sale No. 3416 dated 08/06/2014 endorsed by the Defendant along with e- SUGAM Form dated 08/06/2014 [Subject to Objection - Objection raised by the Defendant that the same is a colour xerox and seal of the Company is missing] Ex. P1307 Bill of Sale No. 3417 dated 08/06/2014 endorsed by the Defendant along with e- SUGAM Form dated 08/06/2014 [Subject to Objection - Objection raised by the Defendant that the same is a colour xerox and seal of the Company is missing] Ex. P1308 Bill of Sale No. 3418 dated 08/06/2014 endorsed by the Defendant along with e- SUGAM Form dated 08/06/2014 [Subject to Objection - Objection raised by the Defendant that the same is a colour xerox and seal of the Company is missing] 197 Com.O.S.No.25061/2017 Ex. P1309 Bill of Sale No. 3419 dated 08/06/2014 endorsed by the Defendant along with e- SUGAM Form dated 08/06/2014 [Subject to Objection - Objection raised by the Defendant that the same is a colour xerox and seal of the Company is missing] Ex. P1310 Bill of Sale No. 3421 dated 09/06/2014 endorsed by the Defendant along with e- SUGAM Form dated 09/06/2014 [Subject to Objection - Objection raised by the Defendant that the same is a colour xerox and seal of the Company is missing] Ex. P1311 Bill of Sale No. 3422 dated 09/06/2014 endorsed by the Defendant along with e- SUGAM Form dated 09/06/2014 [Subject to Objection - Objection raised by the Defendant that the same is a colour xerox and seal of the Company is missing] Ex. P1312 Bill of Sale No. 3425 dated 19/06/2014 endorsed by the Defendant [Subject to Objection - Objection raised by the Defendant that the same is a xerox and seal of the Company is missing] Ex. P1313 Bill of Sale No. 3426 dated 19/06/2014 endorsed by the Defendant [Subject to Objection - Objection raised by the Defendant that the same is a xerox and seal of the Company is missing] Ex. P1314 Bill of Sale No. 3427 dated 20/06/2014 endorsed by the Defendant along with e- SUGAM Form dated 20/06/2014 [Subject to Objection - Objection raised by the Defendant that the same is a xerox and seal of the Company is missing] 198 Com.O.S.No.25061/2017 Ex. P1315 Bill of Sale No. 3428 dated 20/06/2014 endorsed by the Defendant along with e- SUGAM Form dated 20/06/2014 [Subject to Objection - Objection raised by the Defendant that the same is a xerox and seal of the Company is missing] Ex. P1316 Tax invoice No. 3693 dated 21/06/2014 endorsed by the Defendant along with e- SUGAM Form dated 21/06/2014 [Subject to Objection - Objection raised by the Defendant that the same is a xerox and seal of the Company is missing] Ex. P1317 Tax Invoice No. 3694 dated 21/06/2014 endorsed by the Defendant along with e- SUGAM Form dated 21/06/2014 [Subject to Objection - Objection raised by the Defendant that the same is a xerox and seal of the Company is missing] Ex. P1318 Tax Invoice No. 3695 dated 21/06/2014 endorsed by the Defendant along with e- SUGAM Form dated 21/06/2014 [Subject to Objection - Objection raised by the Defendant that the same is a xerox and seal of the Company is missing] Ex. P1319 Waybill bearing CN NO. 0587 dated 08/06/2014 sending goods from Plaintiff to Defendant [Subject to Objection - Objection raised by Defendant that there is no seal nor signature of the Defendant company on the Waybill and subject to proof of delivery goods supported by Invoice/Documents] Ex. P1320 Bill of Sale No. 3429 dated 29/06/2014 endorsed by the Defendant along with e- SUGAM Form dated 29/06/2014 [Subject to Objection - Objection raised by the Defendant that the same is a xerox 199 Com.O.S.No.25061/2017 and seal of the Company is missing] Ex. P1321 Bill of Sale No. 3430 dated 04/07/2014 endorsed by the Defendant along with e- SUGAM Form dated 04/07/2014 [Subject to Objection - Objection raised by the Defendant that the same is a xerox and seal of the Company is missing] Ex. P1322 Bill of Sale NO. 3431 dated 04/07/2014 endorsed by the Defendant along with e- SUGAM Form dated 04/07/2014 [Subject to Objection - Objection raised by the Defendant that the same is a xerox and seal of the Company is missing] Ex. P1323 Tax Invoice NO. 3699 dated 05/07/2014 endorsed by the Defendant along with e- SUGAM Form dated 05/07/2014 [Subject to Objection - Objection raised by the Defendant that the same is a xerox and seal of the Company is missing] Ex. P1324 Bill of Sale No. 3432 dated 05/07/2014 endorsed by the Defendant along with e- SUGAM Form dated 05/07/2014 [Subject to Objection - Objection raised by the Defendant that the same is a xerox and seal of the Company is missing] Ex P1325 Bill of Sale No. 3433 dated 05/07/2014 endorsed by the Defendant along with e- SUGAM Form dated 05/07/2014 [Subject to Objection - Objection raised by the Defendant that the same is a xerox and seal of the Company is missing] Ex. P1326 Bill of Sale No. 3434 dated 05/07/2014 endorsed by the Defendant along with e- SUGAM Form dated 05/07/2014 [Subject to Objection - Objection raised by the Defendant that the same is a xerox and seal of the Company is missing] 200 Com.O.S.No.25061/2017 Ex. P1327 Bill of Sale No. 3435 dated 05/07/2014 endorsed by the Defendant along with e- SUGAM Form dated 05/07/2014 [Subject to Objection - Objection raised by the Defendant that the same is a xerox and seal of the Company is missing] Ex. P1328 Bill of Sale No. 3436 dated 05/07/2014 endorsed by the Defendant along with e- SUGAM Form dated 05/07/2014 [Subject to Objection - Objection raised by the Defendant that the same is a xerox and seal of the Company is missing] Ex. P1329 Bill of Sale No. 3437 dated 09/07/2014 endorsed by the Defendant along with e- SUGAM Form dated 09/07/2014 [Subject to Objection - Objection raised by the Defendant that the same is a xerox and seal of the Company is missing] Ex. P1330 Bill of Sale No. 3439 dated 10/07/2014 endorsed by the Defendant along with e- SUGAM Form dated 10/07/2014 [Subject to Objection - Objection raised by the Defendant that the same is a colour xerox and seal of the Company is missing] Ex. P1331 Bill of Sale No. 3440 dated 14/07/2014 endorsed by the Defendant along with e- SUGAM Form dated 14/07/2014 [Subject to Objection - Objection raised by the Defendant that the same is a colour xerox and seal of the Company is missing] Ex. P1332 Bill of Sale No. 3441 dated 21/07/2014 along with e-SUGAM Form dated 21/07/2014 [Subject to Objection - Objection raised by the Defendant that the same is a colour xerox and signature seal of the Company is not found] 201 Com.O.S.No.25061/2017 Ex. P1333 Bill of Sale No. 3442 dated 22/07/2014 endorsed by the Defendant [Subject to Objection - Objection raised by the Defendant that the same is a xerox and seal of the Company is missing] Ex. P1334 Bill of Sale No. 3443 dated 24/07/2014 endorsed by the Defendant along with e- SUGAM Form dated 24/07/2014 [Subject to Objection - Objection raised by the Defendant that the same is a colour xerox and seal of the Company is missing] Ex. P1335 Bill of Sale No. 3444 dated 24/07/2014 endorsed by the Defendant along with e- SUGAM Form dated 24/07/2014 [Subject to Objection - Objection raised by the Defendant that the same is a colour xerox and seal of the Company is missing] Ex. P1336 Bill of Sale No. 3445 dated 25/07/2014 endorsed by the Defendant along with e- SUGAM Form dated 25/07/2014 [Subject to Objection - Objection raised by the Defendant that the same is a colour xerox and seal of the Company is missing] Ex. P1337 Bill of Sale No. 3446 dated 25/07/2014 endorsed by the Defendant along with e- SUGAM Form dated 25/07/2014 [Subject to Objection - Objection raised by the Defendant that the same is a colour xerox and seal of the Company is missing] Ex. P1338 Bill of Sale No. 3447 dated 25/07/2014 endorsed by the Defendant along with e- SUGAM Form dated 25/07/2014 [Subject to Objection - Objection raised by the Defendant that the same is a 202 Com.O.S.No.25061/2017 colour xerox and seal of the Company is missing] Ex. P1339 Bill of Sale No. 3448 dated 26/07/2014 endorsed by the Defendant along with e- SUGAM Form dated 26/07/2014 [Subject to Objection - Objection raised by the Defendant that the same is a colour xerox and seal of the Company is missing] Ex. P1340 Bill of Sale No. 3450 dated 29/07/2014 endorsed by the Defendant along with e- SUGAM Form dated 29/07/2014 [Subject to Objection - Objection raised by the Defendant that the same is a colour xerox and seal of the Company is missing] Ex. P1341 Bill of Sale No. 3451 dated 29/07/2014 endorsed by the Defendant along with e- SUGAM Form dated 29/07/2014 [Subject to Objection - Objection raised by the Defendant that the same is a colour xerox and seal of the Company is missing] Ex. P1342 Bill of Sale No. 3452 dated 01/08/2014 endorsed by the Defendant along with e- SUGAM Form dated 01/08/2014 [Subject to Objection - Objection raised by the Defendant that the same is a colour xerox and seal of the Company is missing] Ex. P1343 Bill of Sale NO. 3453 dated 04/08/2014 endorsed by the Defendant [Subject to Objection - Objection raised by the Defendant that the same is a colour xerox and seal of the Company is missing] Ex. P1344 Bill of Sale No. 3454 dated 05/08/2014 endorsed by the Defendant [Subject to Objection - Objection raised by the 203 Com.O.S.No.25061/2017 Defendant that the same is a colour xerox and seal of the Company is missing] Ex. P1345 Bill of Sale No. 3455 dated 05/08/2014 endorsed by the Defendant [Subject to Objection - Objection raised by the Defendant that the same is a colour xerox and seal of the Company is missing] Ex. P1346 Bill of Sale No. 3456 dated 05/08/2014 endorsed by the Defendant [Subject to Objection - Objection raised by the Defendant that the same is a colour xerox and seal of the Company is missing] Ex. P1347 Bill of Sale No. 3457 dated 05/08/2014 endorsed by the Defendant along with e- SUGAM Form dated 05/08/2014 [Subject to Objection - Objection raised by the Defendant that the same is a colour xerox and seal of the Company is missing] Ex. P1348 Bill of Sale No. 3458 dated 09/08/2014 endorsed by the Defendant along with e- SUGAM Form dated 09/08/2014 [Subject to Objection - Objection raised by the Defendant that the same is a colour xerox and seal of the Company is missing] Ex. P1349 Bill of Sale No. 3459 dated 12/08/2014 endorsed by the Defendant [Subject to Objection - Objection raised by the Defendant that the same is a colour xerox and seal of the Company is missing] Ex. P1350 Bill of Sale No. 3460 dated 13/08/2014 endorsed by the Defendant [Subject to Objection - Objection raised by the Defendant that the same is a colour xerox and seal of the Company is missing] Ex. P1351 Bill of Sale No. 3367 dated 25/12/2012 endorsed by the Defendant [Subject to Objection - Objection raised that the 204 Com.O.S.No.25061/2017 same is a colour xerox and the seal of the Defendant Company is missing] Ex. P1352 Bill of Sale No. 3368 dated 25/12/2012 endorsed by the Defendant [Subject to Objection - Objection raised that the same is a colour xerox and the seal of the Defendant company is missing] Ex. P1353 Bill of Sale No. 3369 dated 27/12/2012 endorsed by the Defendant [Subject to Objection - Objection raised that the same is a colour xerox and the seal of the Defendant company is missing] Ex. P1354 Delivery Note No. 145 dated 10/01/2013 endorsed by the Defendant [Subject to Objection - Objection raised that the same is a colour xerox and the seal of the Defendant company is missing] Ex. P1355 Tax Invoice No. 3426 dated 12/03/2013 endorsed by the Defendant [Subject to Objection - Objection raised that the same is a colour xerox and the seal of the Defendant company is missing] Ex. P1356 Bill of Sale No. 3374 dated 13/03/2013 endorsed by the Defendant [Subject to Objection - Objection raised that the same is a colour xerox and the seal of the Defendant company is missing] Ex. P1357 Bill of Sale No. 3375 dated 13/03/2013 endorsed by the Defendant [Subject to Objection - Objection raised that the same is a colour xerox and the seal of the Defendant company is missing] Ex. P1358 Bill of Sale No. 3377 dated 06/04/2013 endorsed by the Defendant [Subject to Objection - Objection raised that the same is a colour xerox and the seal of the Defendant company is missing] 205 Com.O.S.No.25061/2017 Ex. P1359 Bill of Sale No. 3380 dated 08/06/2013 endorsed by the Defendant [Subject to Objection - Objection raised that the same is a colour xerox and the seal of the Defendant company is missing] Ex. P1360 Bill of Sale No. 3381 dated 08/06/2013 endorsed by the Defendant [Subject to Objection - Objection raised that the same is a colour xerox and the seal of the Defendant company is missing] Ex. P1361 Bill of Sale No. 3498 dated 26/06/2013 endorsed by the Defendant along with Delivery Note No. 165 dated 26/06/2013 also endorsed by the Defendant [Subject to Objection - Objection raised that the same is a colour xerox and the seal of the Defendant company is missing] Ex. P1362 Bill of Sale No. 3384 dated 03/07/2013 endorsed by the Defendant [Subject to Objection - Objection raised that the same is a colour xerox and the seal of the Defendant company is missing] Ex. P1363 Bill of Sale No. 3385 dated 03/07/2013 endorsed by the Defendant [Subject to Objection - Objection raised that the same is a colour xerox and the seal of the Defendant company is missing] Ex. P1364 Bill of Sale No. 3389 dated 02/09/2013 endorsed by the Defendant [Subject to Objection - Objection raised that the same is a colour xerox and the seal of the Defendant company is missing] Ex. P1365 Bill of Sale No. 3390 dated 16/09/2013 endorsed by the Defendant [Subject to Objection - Objection raised that the same is a colour xerox and the seal of the Defendant company is missing] 206 Com.O.S.No.25061/2017 Ex. P1366 Bill of Sale No. 3391 dated 16/09/2013 endorsed by the Defendant [Subject to Objection - Objection raised that the same is a colour xerox and the seal of the Defendant company is missing] Ex. P1367 Bill of Sale No. 3394 dated 23/11/2013 endorsed by the Defendant [Subject to Objection - Objection raised that the same is a colour xerox and the seal of the Defendant company is missing] Ex. P1368 Bill of Sale NO. 3397 dated 03/12/2013 endorsed by the Defendant [Subject to Objection - Objection raised that the same is a colour xerox and the seal of the Defendant company is missing] Ex. P1369 Bill of Sale No. 3398 dated 26/12/2013 endorsed by the Defendant [Subject to Objection - Objection raised that the same is a colour xerox and the seal of the Defendant company is missing] Ex. P1370 Bill of Sale No. 3399 dated 28/12/2013 endorsed by the Defendant [Subject to Objection - Objection raised that the same is a colour xerox and the seal of the Defendant company is missing] Ex. P1371 Bill of Sale No. 3400 dated 28/12/2013 endorsed by the Defendant [Subject to Objection - Objection raised that the same is a colour xerox and the seal of the Defendant company is missing] Ex. P1372 Bill of Sale No. 3401 dated 22/01/2014 endorsed by the Defendant [Subject to Objection - Objection raised that the same is a colour xerox and the seal of the Defendant company is missing] Ex. P1373 Bill of Sale No. 3402 dated 27/01/2014 endorsed by the Defendant [Subject to 207 Com.O.S.No.25061/2017 Objection - Objection raised that the same is a colour xerox and the seal of the Defendant company is missing] Ex. P1374 Bill of Sale No. 3403 dated 06/02/2014 endorsed by the Defendant [Subject to Objection - Objection raised that the same is a colour xerox and the seal of the Defendant company is missing] Ex. P1375 Bill of Sale No. 3404 dated 17/02/2014 endorsed by the Defendant [Subject to Objection - Objection raised that the same is a colour xerox and the seal of the Defendant company is missing] Ex. P1376 Bill of Sale No. 3405 dated 17/02/2014 endorsed by the Defendant [Subject to Objection - Objection raised that the same is a colour xerox and the seal of the Defendant company is missing] Ex. P1377 Bill of Sale No. 3407 dated 15/03/2014 endorsed by the Defendant [Subject to Objection - Objection raised that the same is a colour xerox and the seal of the Defendant company is missing] Ex. P1378 Bill of Sale No. 3408 dated 21/03/2014 endorsed by the Defendant [Subject to Objection - Objection raised that the same is a colour xerox and the seal of the Defendant company is missing] Ex. P1379 Bill of Sale NO. 3409 dated 31/03/2014 endorsed by the Defendant [Subject to Objection - Objection raised that the same is a colour xerox and the seal of the Defendant company is missing] Ex. P1380 Bill of Sale No. 3410 dated 02/04/2014 endorsed by the Defendant [Subject to Objection - Objection raised that the same is a colour xerox and the seal of the 208 Com.O.S.No.25061/2017 Defendant company is missing] Ex. P1381 Bill of Sale No. 3411 dated 13/05/2014 endorsed by the Defendant [Subject to Objection - Objection raised that the same is a colour xerox and the seal of the Defendant company is missing] Ex. P1382 Tax Invoice No. 3680 dated 21/05/2014 endorsed by the Defendant along with e- SUGAM Form dated 22/05/2014 [Subject to Objection - Objection raised that the same is a colour xerox and the seal of the Defendant company is missing] Ex. P1383 e-SUGAM Form dated 27/05/2014 -
Corresponding to Ex. P800 Ex. P1384 e-SUGAM Form dated 04/06/2014 -
Corresponding to Ex. P804 Ex. P1385 e-SUGAM Form dated 06/06/2014 -
Corresponding to Ex. P805 Ex. P1386 Bill of Sale No. 3414 dated 07/06/2014 endorsed by the Defendant along with e- SUGAM Form dated 07/06/2014 [Subject to Objection - Objection raised that the same is a colour xerox and the seal of the Defendant company is missing] Ex. P1387 Debit Note dated 01/10/2013 bearing D/N No. 001 endorsed by the Defendant [Subject to Objection - Objection raised that the same is a xerox and the seal of the Defendant company is missing] Ex. P1388 Debit Note dated 01/10/2013 bearing D/N No. 002 endorsed by the Defendant [Subject to Objection - Objection raised that the same is a xerox and the seal of the Defendant company is missing] Ex. P1389 Debit Note dated 01/10/2013 bearing D/N No. 003 endorsed by the Defendant [Subject to 209 Com.O.S.No.25061/2017 Objection - Objection raised that the same is a xerox and the seal of the Defendant company is missing] Ex. P1390 Debit Note dated 01/10/2013 bearing D/N No. 004 endorsed by the Defendant [Subject to Objection - Objection raised that the same is a xerox and the seal of the Defendant company is missing] Ex. P1391 Debit Note dated 01/10/2013 bearing D/N No. 005 endorsed by the Defendant [Subject to Objection - Objection raised that the same is a xerox and the seal of the Defendant company is missing] Ex. P1392 Debit Note dated 08/08/2014 bearing D/N No. 005 endorsed by the Defendant [Subject to Objection - Objection raised that the same is a xerox and the seal of the Defendant company is missing] Ex. P1393 Debit Note dated 25/11/2014 bearing D/N No. 010 endorsed by the Defendant [Subject to Objection - Objection raised that the same is a xerox and the seal of the Defendant company is missing] Ex. P1394 Debit Note dated 01/05/2015 bearing D/N No. 016 endorsed by the Defendant [Subject to Objection - Objection raised that the same is a xerox and the seal of the Defendant company is missing] Ex. P1395 Debit Note dated 05/03/2016 bearing D/N NO.
024 endorsed by the Defendant [Subject to Objection - Objection raised that the same is a xerox and the seal of the Defendant company is missing] Ex. P1396 Debit Note dated 05/03/2016 bearing D/N NO.
025 endorsed by the Defendant [Subject to Objection - Objection raised that the same is a xerox and the seal of the 210 Com.O.S.No.25061/2017 Defendant company is missing] Ex. P1397 Debit Note dated 26/03/2016 bearing D/N No. 026 endorsed by the Defendant [Subject to Objection - Objection raised that the same is a xerox and the seal of the Defendant company is missing] Ex. P1398 Purchase Order 62 dated 14/06/2014 endorsed by the Defendant [Subject to Objection - Objection raised that the signature is not verified and that the seal of the Company is missing. Further objection that the same is a photocopy] Ex. P1399 Purchase Order 63 dated 14/06/2014 endorsed by the Defendant [Subject to Objection - Objection raised that the signature is not verified and that the seal of the Company is missing. Further objection that the same is a photocopy] Ex. P1400 Purchase Order 64 dated 14/06/2014 endorsed by the Defendant [Subject to Objection - Objection raised that the signature is not verified and that the seal of the Company is missing. Further objection that the same is a photocopy] Ex. P1401 Email dated 10/04/2014 along with Purchase Order No. BLR/DV-/April-14 [Counsel for Defendant raises common objection to all Emails with Purchase Order Attachments marked hereinbelow that documents are barred by limitation; further objection raised that there is no seal/signature of the Defendant company in the Purchase Orders and that the Plaintiff has signed and affixed seal.] Ex. P1402 Email dated 23/05/2014 along with Purchase Order No. GEN/OUT/016/23-05-2014 211 Com.O.S.No.25061/2017 Ex. P1403 Email dated 30/06/2014 along with 5 Purchase Order Nos dated 27/06/2014 Ex. P1404 Email dated 13/11/2014 @ 11:54 PM sent by Plaintiff to Defendant Ex. P1405 Email dated 22/11/2014 @ 12:01 PM sent by Plaintiff to Defendant Ex. P1406 Email dated 24/12/2014 @ 11:24 PM sent by Plaintiff to Defendant Ex. P1407 Email dated 12/01/2015 @ 11:41 PM sent by Plaintiff to Defendant Ex. P1408 Email dated 26/02/2015 @ 3:29 PM sent by Plaintiff to Defendant Ex. P1409 Email dated 03/03/2015 @ 3:47 PM sent by Plaintiff to Defendant Ex. P1410 Email dated 13/04/2015 @ 11:31 AM sent by Plaintiff to Defendant Ex. P1411 Email dated 11/05/2015 @ 5:02 PM sent by Plaintiff to Defendant Ex. P1412 Email dated 04/06/2015 @ 11:08 AM sent by Plaintiff to Defendant Ex. P1413 Email dated 03/07/2015 @ 3:28 PM sent by Plaintiff to Defendant Ex. P1414 Email dated 23/07/2015 @ 12:53 PM sent by Plaintiff to Defendant Ex. P1415 Email dated 16/09/2015 @ 2:12 PM sent by Plaintiff to Defendant Ex. P1416 Email dated 16/10/2015 @ 3:57 PM sent by Plaintiff to Defendant Ex. P1417 Email dated 05/12/2015 @ 10:30 AM sent by 212 Com.O.S.No.25061/2017 Plaintiff to Defendant Ex. P1418 Email dated 18/12/2015 @ 12:24 PM sent by Plaintiff to Defendant Ex. P1419 Email dated 21/12/2015 @ 2:27 PM sent by Plaintiff to Defendant Ex. P1420 Email dated 13/01/2016 @ 2:46 PM sent by Plaintiff to Defendant Ex. P1421 Email dated 08/02/2016 @ 12:02 PM sent by Plaintiff to Defendant along with attachment Ex. P1422 Email dated 14/03/2016 @ 3:54 PM sent by Plaintiff to Defendant Ex. P1423 Email dated 11/04/2016 @ 12:54 PM sent by Plaintiff to Defendant Ex. P1424 Email dated 11/05/2016 @ 2:32 PM sent by Plaintiff to Defendant Ex. P1425 Email dated 20/06/2016 @ 11:10 AM sent by Plaintiff to Defendant Ex. P1426 Email dated 02/07/2016 @ 11:55 AM sent by Plaintiff to Defendant Ex. P1427 Email dated 20/03/2014 @ 11:50 AM sent by Plaintiff to Defendant along with Excel sheet attachment Ex. P1428 Email dated 10/05/2014 @ 11:12 AM sent by Plaintiff to the Defendant along with Excel sheet attachment Ex. P1429 Email dated 27/06/2016 @ 1:28 PM sent by Plaintiff to Defendant along with C-Form attachments (4 in Nos.) Ex. P1430 Email dated 14/07/2016 @ 3:54 PM sent by Plaintiff to Defendant 213 Com.O.S.No.25061/2017 Ex. P1431 Email dated 28/06/2015 @ 3:53 PM sent by Plaintiff to Defendant Ex. P1432 Email dated 04/07/2016 @ 5:13 PM sent by Plaintiff to Defendant along with C-Form attachment Ex. P1433 Email dated 05/07/2016 @ 5:13 PM sent by Plaintiff to Defendant with C-Form attachment Ex. P1434 Email dated 14/07/2016 @ 5:03 PM sent by Plaintiff to Defendant Ex. P1435 Email dated 25/08/2016 @ 4:44 PM sent by Plaintiff to Defendant with C-Form attachment (5 Pages) Ex. P1436 Email dated 04/01/2014 @ 4:35 PM sent by Plaintiff to Defendant Ex. P1437 Email dated 04/01/2014 @ 6:20 PM sent by Plaintiff to Defendant Ex. P1438 Email dated 11/01/2014 @ 12:12 PM sent by Plaintiff to Defendant Ex. P1439 Email dated 24/04/2014 @ 11:48 AM sent by Plaintiff to Defendant Ex. P1440 Email dated 15/07/2014 @ 2:16 PM sent by Plaintiff to Defendant Ex. P1441 Email dated 13/08/2014 @ 2:04 PM sent by Plaintiff to Defendant along with Airlines Outstanding Excel Sheet attachment (3 Pages) Ex. P1442 Email dated 01/09/2014 @ 2:57 PM sent by Plaintiff to Defendant along with airlines outstanding excel sheet attachment (3 Pages) Ex. P1443 Email dated 17/10/2014 @ 11:15 AM sent by Plaintiff to Defendant along with airlines outstanding excel sheet attachment (3 Pages) 214 Com.O.S.No.25061/2017 Ex. P1444 Email dated 14/11/2014 @ 3:55 PM sent by Plaintiff to Defendant along with airlines outstanding Excel sheet attachment (3 Pages) Ex. P1445 Email dated 02/01/2015 @ 3:28 PM sent by Plaintiff to Defendant along with airlines outstanding excel sheet attachment (5 Pages) Ex. P1446 Email dated 31/05/2016 @ 11:33 PM sent by Plaintiff to Defendant along with four separate attachments regarding Airlines Outstanding (Total 4 Pages attachments) Ex. P1447 Email dated 06/06/2016 @ 5:45 PM sent by Plaintiff to Defendant along with four separate attachments regarding airlines outstanding (4 Pages) Ex. P1448 Email dated 17/06/2016 @ 11:18 AM sent by Plaintiff to Defendant along with four separate attachments regarding airlines outstanding (4 Pages) Ex. P1449 Email dated 02/07/2016 @ 6:01 PM sent by Plaintiff to Defendant along with two separate attachments regarding airlines outstanding (5 Pages) Ex.P1450 Copy of the covering letter dated 12.01.2017 Carbon copy of the delivery note dated Ex.P1451 12.01.2017 Copy of email dated 01.02.2016 and Ex.P1452 04.02.2016 Copy of email dated 07.05.2014 and Ex.P1453 08.05.2014 215 Com.O.S.No.25061/2017 Ex.P1454 Copy of email dated 19.05.2014 Ex.P1455 Copy of email dated 03.06.2014 Ex.P1456 Copy of email dated 13.06.2014 Ex.P1457 Copy of email dated 14.10.2015 Ex.P1458 Certified copy of plaint in Com.OS No.20/2022 Ex.P1459 Certificate U/Sec.65B of the Evidence Act List of witnesses examined for the defendants:
DW1 Madhusudhan DW2 Jayaraj Hubli
List of documents marked for the defendants:
Ex.D1 Certified copy of PCR No.10468/2016 Ex.D2 Certified copy of the FIR in Crime No.198/2016 Ex.D3 Certified copy of B-report Ex.D4 Certified copy of Protest Memo Ex.D5 Certified copy of the objection to Protest Memo Ex.D6 Certified copy of written argument Ex.D7 Certified copy of Order sheet Ex.D8 Email communications Ex.D9 Board Resolution dated 13.02.2024 Ex.D10-D16 Printouts of email of different dates Printouts of two reports dated 23.06.2016 and Ex.D18 28.12.2016 216 Com.O.S.No.25061/2017 Ex.D19 Certificate U/Sec.65B of the Evidence Act Ex.D20 Email communications Ex.D21 Appointment letter dated 14.06.2023 Ex.D22 Appointment letter dated 23.01.2013 (RAMAKANT CHAVAN) LXXXIV Addl. City Civil & Sessions Judge, (CCH-85) Commercial Court, Bengaluru.