( 1 ) THE Appellant is a partnership firm which had filed a suit against the Respondent claiming damages of Rs. 1,13,1707. 00 plus interest thereon.

( 2 ) THE Appellant firm had been registered with the Registrar of Firms on 29-7-1953. The business of the firm was that of manufacture and dealing in linseed oil and other edible oils. Prior to 1-1-1976, the firm had five partners who were as follows :

1. Naranji Kushaldas Patel 2. Atui Rambhai Patel 3. Jayantilal Naranji Patel 4. An/ind Naranji Patel and 5. Amritlal Chhotubhai Patel

( 3 ) THE firm was reconstituted w. e. f. 1-1- 1976. Two partners, namely, Naranji Kushaldas Patel and Amritlal Chhotubhai Patel retired from the firm and Atui Rambhai Patel continued as a partner. Jayantilal Naranji Patel and Arvind Naranji Patel were partners in their individual capacity but w. e. f. 1-1-1976, they joined as HUF. After the reconstitution of the partnership firm on 23-8-1976, an application was filed by the Appellant with the Registrar of Firms for noting the change in and the reconstituted firm.

( 4 ) ON 10-11-1976 and 18-11-1976, the appellant entered into three contracts with the Respondent whereby the Respondent had agreed to sell to t