SAIDU TANKO HUSAINI, J.C.A. (Delivering the Leading Judgment): The case on appeal was commenced at the Federal High Court, holden at Yola vide the Writ of Summons issued on the 20th May, 2011. In the Statement of Claim filed same date the Plaintiff, now Respondent averred that a contract for the supply of safety equipment was awarded. The equipment consist of:
(1) 100 pairs of safety boots
(2) 200 pieces of safety belts
(3) 100 pairs of hand gloves
(4) 100 pieces of helmets
(5) 150 pairs of rain boots
(6) 150 pairs of rain coats; and
(7) 13 pieces of grounding leads.
The contract value was N8, 865,000.00 (Eight Million, Eight Hundred and Sixty-five thousand Naira) only inclusive of 5% VAT and Transport. All these are contained in the contract document Ref. No. PHCN/33/2D.030/VOL.1/446/2008 dated 30th September, 2008 and signed by parties on both sides. Part of the Agreement provided that for 15% down payment of the contract sum to be paid to the Respondent as mobilization fee while the remain…