The case concerned a commercial dispute between a pharmaceutical supplier, (a single-person company), and a pharmacy. The dispute arose from an agreement in which the supplier committed to deliver medicines and medical supplies to the pharmacy, and the pharmacy was obliged to pay the net price after deducting the value of returned or expired products. The supplier issued invoices for the delivered items and claimed payment for the full amount, while the pharmacy objected, arguing that the supplier had failed to account for expired products and that the invoices did not accurately reflect deductions for these items. The pharmacy maintained accounting records evidencing the value of expired goods amounting to 18,000 Saudi Riyals, which it argued should be deducted from the total claim.