- (1.) This appeal is against a judgment of the High Court dated 14.10.1999.
(2.) Briefly stated, the facts are as follows: The appellant and the respondent entered into a contract for supply of coal by the respondent to the appellant. The relevant term of the contract read as under: "(a) Price payable will be Rs. 2691.00 per MT for delivery at RTPS. This price is all-inclusive including any applicable taxes, duties, levies, etc. and will remain firm for the complete supply."
(3.) The coal was supplied under the contract. From time to time the appellant supplied C Forms to the respondent, as a result of which the respondent paid only 4% sales tax. The appellant claimed that, as there was reduction in the sales tax, the benefit of that reduction must go to them. They, therefore, sought to deduct amounts from the amounts payable to the respondent. The respondent thus filed a writ petition. That writ petition was dismissed on 28.7.1998 by a Single Judge on the ground that a writ was not an appropriate remedy and that a suit had to be filed. The appeal against that judgment was dismissed on 11.9.1998 on the ground that there was no infirmity in the judgment of the Single Judge.;