As per case facts, the petitioner was accused of criminal breach of trust and cheating under Sections 406 and 420 of the Indian Penal Code, for allegedly failing to return ... sale proceeds or goods entrusted for sale. The petitioner contended that it was a commercial transaction, significant payments had already been made, and any remaining dispute was purely monetary and civil in nature, not criminal. The appeal sought the quashing of the First Information Report. The question arose whether the transaction constituted criminal breach of trust or cheating, or merely a civil monetary dispute. Finally, the court determined that the essential ingredients for criminal breach of trust and cheating were not established, as entrustment in the legal sense and dishonest intention from the inception of the transaction were not proven. The court found it to be a commercial dispute with part payments, which should be resolved through civil remedies, and thus quashed the criminal proceedings.