S.P. Mitra,, J. - (1.) In this suit the Plaintiff, which is the owner of a workshop undertaking repairs to boats, steam launches etc., states that sometime prior to 1948 it was agreed between the Plaintiff and the Defendant that from time to time the Defendant would send its boats and steam launches to the Plaintiff's workshop. The Plaintiff, it was further agreed, would repair those boats and steam launches and ask the Defendant to pay the Plaintiff's usual charges for services to be rendered and the selling or market -price of the articles to be supplied as and when necessary. The case is that the agreement provided that these charges would be exclusive of any tax payable under the law.
(2.) According to the Plaintiff the Defendant represented to the Plaintiff that the jobs or works to be undertaken were exempt from sales tax under the Bengal Finance (Sales Tax) Act, 1941, and the Plaintiff should not charge any sales tax in its bills to the Defendant. The Defendant also agreed to issue declarations to the effect that these jobs and works were exempt and to reimburse or indemnify or compensate the Plaintiff in case the Sales Tax authorities did not accept the Defendant's declarations.
(3.) It is the Plaintiff's case that the aforesaid warranty or terms can also be implied from the course of dealings and transactions between the parties from time to time.;