<p><strong> EKPE, JCA (Read the Leading Judgment): </strong> This is an appeal against the judgment of Ita, J. (as he then was) delivered on the 6th day of January, 1997 at Calabar High Court of Cross-River State. By a writ of summons dated 9th January, 1984 and filed on the 20th of January, 1984, the plaintiffs claimed the sum of N31,133.26 from the defendant, being cost of vehicle/machinery sold and delivered by the plaintiffs to the defendant and general repairs carried out by the plaintiffs on the defendant’s vehicle at the defendant’s request between 1980 and 1983 in Calabar, which the defendant has refused and still refuses to pay despite repeated demands. Because the statement of claim is very brief, I will set it A out in full. It reads thus: “1. The plaintiffs are a limited liability company registered in Nigeria with branch office at No. 8 Edem Ekpeyong Street, Calabar and is (sic) engaged in the sale, repair and servicing of motor vehicles and spare parts.</p><p>The defendant is a customer to the pla…</p>