SHIVAKANT PRASAD, J.

1. This is a suit for a decree for Rs. 3,73,75,000/- with interest upon judgment @ 12% per annum on account of breach of contract against the defendant.

2. Plaint case in brief is that at all material times the plaintiff carried on and still carries on business of producing and selling Single Super Phosphate a chemical fertilizer and sulphuric acid an intermediate product from its factory at Rishra in the State of West Bengal. Bright Yellow NIGC Sulphur Crude in bulk (hereinafter referred to as the “said commodity”), the basic raw material for producing sulphuric acid which in turn is also used in production of Single Super Phosphate.

3. M/s. Kesoram Rayon, a unit of Kesoram Industries Ltd., The Jay Shree Chemicals & Fertilizers a unit of Jay Shree Tea & Industries Ltd. and used to purchase the said commodity for their manufacturing requirements and the plaintiff used to co-ordinate with each other for import of the said commodity.

4. By a letter/communication dated 27th September, 2007 addressed to the defendant, the said M/s. Kesoram Rayon for its