1-11.JUDGMENT:- x x x x x x

12. The whole of the Plaintiffs case must be based on the provisions in section 64-A of the Sale of Goods Act, the relevant part thereof runs as follows:

64-A "In the event of any duty of customs or excise on any goods being imposed, increased, decreased or remitted after the making of any contract x x x x for the sale of such goods duty-paid where duty was chargeable at that time -

(a) if such imposition or increase so takes effect that the duty or increased duty, x x x x x x x is paid, the seller may add so much to the contract price as will be equivalent to the amount paid in respect of such duty or increase of duty, and he shall be entitled to be paid and to sue for and recover such addition, and

(b) if such decrease or remission so takes effect that the decreased duty only or no duty, as the case may be, is paid, the buyer may deduct so much from the contract price as will be equivalent to the decrease of duty or remitted duty and he shall not be liable to pay, or be sued for or in respect of, such deduction".

13. The question in this case only relates to the provisions of sub-section (b) and the more relevant words as contained in that section