Perdana Sdn Bhd (Perdana) via a purchase order dated 6 July 2018, ordered from Kashtech Sdn Bhd (Kashtech), who is a supplier of computer parts and products, 100 units of the computer set at a price of RM5000 per set. Each computer set comprises of a wide-screen 21.5-inch monitor with Retina 4K display, together with 2.3GHz Dual-Core Processor with Turbo Boost up to 3.6GHz. The processor is a 7th generation Intel Core i5 Processor, with 8GB 2666MHz DDR4 memory, configurable up to 32GB. It is also provided with 1TB Fusion Drive and Radeon Pro 560X with 4GB of GDR5 memory. The physical ports consist of two ultrabolt ports, which would support ultra-fast document transfer. Three dates of delivery and quantity to be delivered were agreed, which are 21 September 2018 (50 computer sets), 21 October 2018 (25 computer sets) and the last date would be 21 November 2018 (25 computer sets).

On 21 September 2018, a total of 50 computer sets were delivered to Perdana and were paid for. Four days later, Perdana noticed that the usage of the computer sets is below their expectation as the company has been downsized due to the economic downturn. Perdana then asked Kashtech to stop the supply of the computer set at 50 sets. However, via an email dated 30 September 2018, Kashtech informed Perdana that the computer parts for 25 computer sets have arrived from China. Kashtech thus requested Perdana to allow them to deliver 25 computer sets before they stop the supply. There was no reply by Perdana.

When Kashtech delivered the 25 computer sets on 21 October 2018, Perdana refused to take delivery. Kashtech argued that Perdana had breached the purchase order when they refused to take delivery of that 25 computer sets and was liable to pay Kashtech the cost of the computer parts that was supplied which had been ordered earlier from China to meet Perdana's demand. Perdana denied that they had breached the purchase order on the basis that prior to the issuance of the purchase order, on 4 July 2018, Kashtech Manager, Mr Kumar Tarim, had made a video call to Perdana that Perdana will be entitled to reduce the intended purchase if Perdana subsequently discovered that there would be no usage of the computer sets due variety of reasons, provided Perdana informed Kashtech one week before the next date of delivery.

Advice Perdana on the validity of the refusal to take delivery of the computer sets.