ANIL KUMAR SEN, J.

( 1 ) THIS is a revisional application at the instance of the defendant in Commercial Suit No. 336 of 1972 of the 10th Bench, City Civil Court, Calcutta. The order impugned is one dated August 10, 1983. By the order impugned the learned Judge has decided a preliminary issue against the defendant. That preliminary issue is to the effect as to whether the claim put forward in the present suit being Commercial Suit No. 336 of 1972 is barred by principles of res judicata in view of the decree passed in Money Suit No. 126 of 1972 by another court between the parties.

( 2 ) CERTAIN facts are not in dispute. The plaintiff I. S. P. Trading Company entered into an agreement on October 21, 1971, with the defendant to supply 300 pieces of E. R, W. Steel boiler tubes. The terms and conditions of the agreement were set out in the defendant's letter dated October 21. 1971. The plaintiff instituted Commercial Suit No. 336 of 1972 on the allegation that the plaintiff duly supplied the said 300 pieces of E. R. W. Steel boiler tubes according to specification and in accordance with the terms and conditions of the agreement, the plaintiff received only a sum of Rs. 6000/- by way

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