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2026 Supreme(Online)(Mad) 49220

IN THE HIGH COURT OF JUDICATURE AT MADRAS
C.V. Karthikeyan, K. Rajasekar, JJ
Sri Ranganathar Industries Private Limited – Appellant
Versus
Oriental Hydraulics Private Limited – Respondent


Advocates:
For the Appellants/Petitioners: N. Santhosh
For the Respondents: M.S. Krishnan, K.M. Venugopal

Table of Content
1. establishing the factual background, contractual formation, and procedural history of the suit. (Para 1 , 2 , 5 , 7 , 9)
2. summary of rival contentions regarding breach of contract, responsibility for taxes, and delays. (Para 4 , 10 , 11)
3. court analysis of evidence and contractual intent to determine liability for contractual obligations. (Para 6 , 12 , 13 , 14 , 15 , 16 , 17 , 18 , 19 , 20 , 21 , 23)
4. final judicial affirmation of the trial court judgment and dismissal of the appeal. (Para 8 , 24 , 25)
5. application of the doctrine of estoppel and statutory obligation under the sale of goods act. (Para 22)

JUDGMENT

[Judgment made by K. RAJASEKAR, J.]

This appeal was filed by the defendant in the suit, against the judgment and decree passed in O.S.No.696 of 2011 dated 23.06.2017 on the file of the IV Additional District and Sessions Judge, Coimbatore.

2. For the sake of convenience, the parties are referred herein according to their litigative status and rank before the Trial Court. The brief facts leading to filing of this appeal are as follows:

3.1 The case of the respondent/ plaintiff in O.S.No.696 of 2011 is that, the plaintiff is a Private Limited Company regi

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