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7. The first document relied on by the appellant is the purchase order dated 24-11-1997 said to have been issued by the respondent. The said purchase order dated 24-12-1997 was placed on M/s. "Synopsys Inc., at California, USA" and not the appellant ("Synopsys (Singapore) Private Limited, Singapore"). The purchase order clearly states that the amount had to be billed to "GEC Plessey Semiconductors, United Kingdom" and supplies should be effected to "GPS Usha Private Limited, Bangalore" (respondent). Thus the purchase order makes it clear that payment is to be made by a UK concern and not the respondent.