TMI Blog2018 (1) TMI 910X X X X Extracts X X X X X X X X Extracts X X X X ..... itted despite repeated requests - Held that: - A perusal of the records reveals that the pleadings and the evidence has been properly appreciated by the learned Trial court. The admissions by the witness of the Defendant, both in the pleadings and in the cross-examination, clearly point to the fact that there was default by the Defendant in depositing the sales tax on the purchases made by him and on handing over of the ST-1 forms. The statutory obligation of the Defendant having been discharged by the Plaintiff, the Plaintiff is entitled to recover the said amount from the Defendant. There is no illegality in the impugned order. The suit has been rightly decreed in the favor of the Plaintiff. - RFA 130/2007 - - - Dated:- 15-1-2018 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aintiff is entitled to decree for a sum of ₹ 11,59,381.44 alongwith interest @ 12% p.a.? OPP. 2. Whether the suit is barred by limitation? OPD. 3. Whether there is no cause of action? OPD. 4. Relief. 5. The primary defence of the Defendant was that the sales tax forms pertained to the year 1991-92 but the suit for recovery was filed only in the year 2001. Hence, the Defendant claimed that the suit was barred by limitation. The Plaintiff relied upon Article 55 of the Limitation Act, 1963, which reads as under: Description of suit Period of limitation Time from which period begins to run 55. For compensation for the breach of any contract, express or implied not herein specially provided for Three years Whe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 312, 60314, 60356, 60402. ................. I have not yet supplied ST form for the bills on which I have admitted my signature as ST form was not due on the material mentioned in the bills. ............... It is wrong to suggest that I had not paid the payment of the entire bills by which I received the goods. It is correct that if the dealer does not give ST 1 form to the company, company has to pay the sales tax. 9. The Trial court, finds that the invoices clearly mentioned that all the goods were sold against sales tax forms. The relevant extract of the invoices reads as under: We hereby certify that our registration certificate under the Delhi Sales Tax Act 1957 is in force on the date on which the sale of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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