Henry Dean and Sons (Sydney) Limited v P O'Day Pty Ltd [1927] HCA 20

330 HIGH COURT (1927.

H.C. or A. was suggested that the additional tax was properly assessed. That ele failing, the appeal should be allowed with costs.

G. E. Stuarr

page Appeal allowed with costs. FEDERAL Commas-

Leathe at Solicitors for the appellant, Biddulph & Salenger. "Solicitor for the respondent, Gordon H. Castle, Crown Solicitor

for the Commonwealth. B.L.

{HIGH COURT OF AUSTRALIA.]

HENRY DEAN & SONS (SYDNEY) LIMITED . ApprLiant;

PLAINTIFF, AND P. ODAY PROPRIETARY LIMITED. . RESPONDENT. DEFENDANT,

ON APPEAL FROM THE SUPREME COURT OF NEW SOUTH WALES.

H.C. or A, Sale of Goods—C.i.f. contract—Action for non-delivery—Readiness and willingness of buyer—Refusal to take up draft—Goods shipped not in accordance with

1927. Re contract—Invoice not covering goods. ee By a contract in writing the respondent agreed to sell and the appellant to "Niay 6 | —_- bay "150 bales first selection Liverpool wheat-sacks " of a specified quality at acertain price per dozen "c.i.f.e. Sydney." Delivery was to be during November TsktOE Ting, 1925 and the terms were "'net cash against bill of lading or ship's order which Rowers and will enable buyers to obtain delivery of the goods." On 10th November 1925

the respondent shipped in Melbourne certain sacks for delivery in Sydney in alleged performance of the contract, but the sacks were in fact not in accordance with the contract. On the same day the respondent sent to the appellant an invoice in which the goods were described as "150 bales Liverpool sacks," and drew on the appellant through a bank for the amount

er

39 C.L.R.J OF AUSTRALIA, 331

of the invoice, the bill of lading and insurance policy being attached to the H. C. or A. draft. 'The appellant did not accept the draft. In an action in the Supreme 1927.

Court of New South Wales by the appellant against the respondent to | "~ recover damages for the non-delivery of the goods the respondent pleaded aes