- (1.) The plaintiff sought to recover the balance of price of goods sold and delivered from the defendants along with amount in lieu of sales tax declaration forms and interest.
(2.) The Defendant No. 2 filed written statement and contested the suit. In the written statement it was claimed that, the husband of the Defendant No. 2 used to look after the affairs and business of the Defendant No. 1. The business of the Defendant No. 1 was closed in 1994. The plaintiff disclosed documents. The plaintiff produced one witness and the Defendant No. 2 produced her husband as her witness.
(3.) On behalf of the plaintiff it was contended that, goods were sold and delivered by the plaintiff to the defendants on credit. The defendants used to issue post dated cheques in favour of the plaintiff to secure such payment. The plaintiff charged concessional sales tax on the undertaking of the defendant to provide sales tax declaration forms for the transactions. The Defendant No. 1 failed and neglected to provide such sales tax declaration forms and also failed to pay the sales tax amount payable in lieu of the sales tax declaration forms.;