Title
Silahis Marketing Corp. vs. Intermediate Appellate Court
Case
G.R. No. 74027
Decision Date
Dec 7, 1989
Silahis Marketing Corp. failed to pay Gregorio de Leon for delivered goods, claiming a commission offset. Court ruled no agreement existed, rejecting Silahis' counterclaim due to lack of evidence and improper legal compensation.

Case Digest (G.R. No. 74027)
Expanded Legal Reasoning Model

Facts:

  • Parties and Transaction
    • Silahis Marketing Corporation (Silahis) purchased various merchandise from Gregorio de Leon, doing business as Mark Industrial Sales, under several invoices totaling ₱22,213.75, payable within 30 days.
    • Deliveries occurred in October, November, and December 1975.
  • Complaint and Counterclaims
    • De Leon filed a collection suit in the CFI of Manila for the unpaid invoices, accrued interest of ₱661.03, attorney’s fees of ₱5,000.00, and costs of litigation.
    • Silahis admitted the invoices but raised two affirmative defenses:
      • A debit memo for ₱22,200.00 as “unrealized profit” or commission allegedly due for a direct sale of sprockets worth ₱111,000.00 to Dole Philippines, Inc., bypassing Silahis.
      • A claim to cancel ₱6,000.00 for a defective stainless steel screen returned by its client, Borden International, Davao City.
  • Decision of the Court of First Instance
    • The lower court confirmed Silahis’s liability on the invoices but allowed a partial offset of ₱22,200.00 for the unrealized commission.
    • The court denied the ₱6,000.00 defective-goods counterclaim as time-barred.
    • Net judgment: De Leon awarded ₱13.75, plus 12% interest from July 1, 1976; interest and attorney’s fees offset.
  • Decision of the Intermediate Appellate Court
    • The IAC set aside the lower court’s offset, dismissed Silahis’s counterclaim for commission, and reinstated De Leon’s full claim.
    • It found no agreement—verbal or written—obligating De Leon to pay Silahis a commission on the direct sale to Dole Philippines, Inc., and held the debit memo self-serving and unsigned.

Issues:

  • Whether Silahis Marketing Corporation is entitled to set off its claim for commission (₱22,200.00) against De Leon’s claim for unpaid invoices.
  • Whether the debit memo constitutes a binding contract or liquidated debt for compensation purposes.

Ruling:

  • (Subscriber-Only)

Ratio:

  • (Subscriber-Only)

Doctrine:

  • (Subscriber-Only)

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