1956 (3) TMI 29

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.....P. Van with the defendant at Amravati. The deli- very of the van, it was agreed, was to be given at Bombay where the amount mentioned in the order form (Exhibit D-2) was to be paid against delivery. The plaintiff was to take delivery of the van without its being painted and it was agreed that he would get it painted, accord- in, to his choice, at Bombay. Exhibit D-2, which embodies the con- tract between the parties indicates that     Rs. The delivery price at Bombay was ... 9,775 to which was added the price of an ...   Extra passenger seat. ... 75 And sales tax (M.P.) ... 657 Total   10,507 and from this amount the defendant was allowed a rebate of Rs. 782, thus leaving a balance of Rs. 9,725. The ....

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....o urged that the defendant had actually paid the sales tax to Government and it was very hard that he should be asked to refund it to the plaintiff. 6.. As shown above, the contract evidenced by Exhibit D-2 after making up an account proceeds "I agree to pay you the above balance of Rs. 9,725 only (nine thousand seven hundred and twenty-five only) in Bombay at the time of taking delivery of the car there." This and this alone was the contract, the plaintiff agreeing to pay Rs. 9,725 in Bombay at the time of taking delivery of the car there. Delivery was admittedly given and the price paid. The contract there- fore was complete. I am unable to see how a suit could lie afterwards for an item of accounting which preceded the making of the c....

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....decisions of the Supreme Court of India or of this High Court. Those decisions were on clear questions of law. The mistake, if at all, was therefore not as to any matter of fact but as to the law on the subject and this is also clear from the allegations in the notice which the plaintiff served upon the defendant (Exhibit P-5) wherein he stated the position in the following words: "As the payment was made and the delivery of this van was taken at Bombay the sale of this van was completed at Bombay. Under law no sales tax is chargeable on sales which are made outside the Province. Thus you have illegally collected sales tax from us on the sale of this above van." The same position was adumbrated by the plaintiff in paragraph 4 of his plai....