Vinod Goel vs M/S Metro Polis Health Care Limited on 20 December, 2016
In Smt. Sukhdei Vs. Naipal Ran AIR 1974 Allahabad 408, A
supplied brass sheets to B to the be converted into vessels and
returned to A for wages to be paid by A and the accounts show the
supply of brass sheets, the return of the finished goods and the
payment of wages made by A to B. It was held that such account is
not mutual, open and current account because no independent
obligations were created between the parties on such transaction.
8.24.The test of mutuality of the account would be such that the
dealings between the parties shall be sometime in favour of one and
at other times it shall be in favour of others.