( 1 ) THE plaintiff Chemico Process Company instituted the instant suit claiming decree for Rs. 13,24,940/-, interim interest, interest on judgment and costs against the defendant Acmechem (Pvt.) Ltd.

( 2 ) BRIEFLY the case of the plaintiff may be narrated thus. Pursuant to the order placed by the defendant and/or the request made by the defendant, the plaintiff from time to time on diverse dates sold and delivered to the defendant various plants, machinery and equipments, the price of the same being Rs. 30,40,960/ -. The plaintiff requested the defendant to furnish Central Sales Tax Declaration Forms and also to pay the sales tax payable for sale of the said goods. The defendant accepted the said goods. The plaintiff duly prepared bills for the price of the materials sold and delivered and submitted the same to the defendant. The defendant represented to the plaintiff that since the defendant was registered with the Gujarat State Commercial Tax Authorities, the plaintiff should charge from them 4% Central Sales Tax on goods sold and delivered to them instead of 10% of sales tax. The defendant further held out that they would furnish the requisite sales tax declara