[1] Plaintiff instituted an action against Defendant claiming cancellation of an agreement based on repudiation thereof and payment of the purchase price  in the  sum of R150 000.00 plus interest thereon and payment of the amount of R120 000.00 towards damages plus interest thereon.

[2] It is alleged in the particulars of claim, as amended that in August 2007 the Plaintiff, duly represented by its Managing Director, Cuzen Mesotlo and Defendant, duly represented by Mr Megs Moodley, entered into oral agreement of sale in terms whereof the Defendant sold to Plaintiff two trailers being a double axle front link and tri-axle rear link trailer.

[3] It is common cause from the facts and the documents before court that the purchase price payable by the Plaintiff to the Defendant for the trailers was an amount of R200 000.00. The Plaintiff paid the Defendant R200 000.00 for the trailers. The Defendant did not charge VAT on the purchase price of the two trailers because they were being exported to Botswana. Notwithstanding the fact that the Defendant did not charge VAT on the transaction it was agreed that the Plaintiff should deposit with Defendant an amount equivalent to the value of the VAT pending export of the trailers.

[4] The Plaintiff took delivery of the tri-axle trailer comprising the rear part of the super link on 8 August 2007. The double axle trailer was not delivered, Plaintiff contend that the double axle trailer was never ready for collection and Defendant on the other hand contend that the Plaintiff had failed to collect the trailer which was ready for collection.