Arindam Mukherjee, J. - (1.) The suit wherefrom the decree under appeal emanates is for recovery of price for goods sold and delivered by the plaintiff being the respondent in the appeal and the defendant being the appellant.
(2.) The plaintiff says that during the period from January, 1991 to December, 1995 the plaintiff had sold and delivered to the defendant diverse quantities of chemicals of different qualities. The plaintiff also admits to have received goods, sold and delivered by the defendant to the plaintiff. The plaintiff has given its version of the agreement said to have been entered into by and between itself and the defendant for the sale of goods. The plaintiff has, however, failed to produce its primary evidence, being the books of accounts to establish its claim in the suit. The plaintiff proceeds on the basis the defendant's admission in its balance-sheet as on 31st March, 1995 wherein the defendant has admitted and acknowledged to owe a sum of Rs. 1,26,30,953/- to the plaintiff. The plaintiff though refers to balance confirmation said to have been made by of the partners of the defendant firm on 31st October, 1991 for a sum of Rs. 41,32,250.59/- and 21st September for a sum of Rs. 1,50,23,373/- but appears to have abandoned such case in view of the defendant's admission in the balance-sheet. The plaintiff says that the balance-sheet has been signed by Sital Ghosh one of the partners of the defendant firm, and duly certified by the auditor of the defendant firm. The plaintiff then says that between 1st April, 1995 and 31st December, 1995 the following transactions took place. i) Plaintiff sold and delivered further materials, aggregating to Rs. 33,64,518/-. ii) The defendant against such supply has made payment of Rs. 35,51,211/-. iii) Plaintiff issued several credit notes in favour of the defendant aggregating to Rs. 2,54,914.37. iv) Defendant supplied materials aggregating to Rs. 7,57,120/-. v) The defendant by a demand draft dated 10th September, 1995 had paid a further sum of Rs. 2,99,550/-.
(3.) The plaintiff further states that after giving credit to all payments received from the defendant, the credit notes issued by it and the value of the goods sold and delivered by the defendant, a principle sum of Rs. 81,31,441/- remained due and payable from the defendant. The plaintiff is entitled to interest at the agreed bank rate on the said principle sum up to 31/08/1996 which comes to Rs. 67,74,772/-. Thus, the plaintiff's claim in the suit is for Rs. 1,49,36,213/-. The plaintiff has claimed a decree for the said sum of Rs. 1,49,36,213/- by treating the principle and interest as the principle sum and further interest.;