
There is a statute of frauds for the sale of goods, but it is very easily circumvented. If you have received and retained the merchandize without objection, or if you and the seller are deemed to be "merchants" (which sounds like the case, or if you have retained the invoices without objection, you cannot generally raise the statute of frauds. The seller can generally prove that you received the goods. As you can imagine, most small arrangements for the sale of goods are not reduced to formal written contracts. You should think up a better defense than the statute of frauds. Perhaps see if you can compromise on the $240 -- split the difference or something else. Nobody can afford to litigate over a $240 dispute.