COMMON JUDGMENT

P.Velmurugan J.

The instant appeals have been filed against the judgment and decree passed by the learned District Judge, Commercial Court, Salem in C.O.S.No.18 of 2022 and in C.O.S.No.19 of 2022 respectively, dated 09.11.2023.

2.1. The appellant in each of the appeals is the defendant in the respective commercial original suit.

2.2. C.O.S.No.18 of 2022 was filed by the respondent/plaintiff for a judgment and decree directing the appellant/defendant in Appeal (CAD) No.33 of 2024 to pay the suit claim amount of Rs.46,43,158/- to the plaintiff with subsequent interest at the rate of 18% per annum on Rs.25,08,218/- from the date of suit till realization and for costs.

2.3. C.O.S.No.19 of 2022 was filed by the respondent/plaintiff for a judgment and decree directing the appellant/defendant in Appeal (CAD) No.34 of 2024 to pay the suit claim amount of Rs.61,23,825/- to the plaintiff with subsequent interest at the rate of 18% per annum on Rs.33,08,069/- from the date of suit till realization and for costs.

3. The gist of the plaintiff’s case in both the suits, as per the plaint averments, runs thus:-

The plaintiff is a manufacturer of tapioca starch, Sago (Sabudhana), modified