Valmiki J. Mehta, J. (Oral):--

RFA 144/2004

1. The challenge by means of this Regular First Appeal (RFA) filed under Section 96 of Code of Civil Procedure, 1908 (CPC) is to the impugned judgment of the trial Court dated 27.9.2003 decreeing the suit of the respondent/plaintiff/seller against the appellant/defendant/buyer. The appellant/defendant bought various electrical and machinery goods from the respondent/plaintiff, and for the balance due on which supplies, the subject suit was decreed along with the claim towards sales tax.

2. The facts of the case are that during the years 1997-99, the appellant/defendant purchased various electrical and machinery goods from the respondent/plaintiff and made various part payments on account. The last payment which was made was of Rs. 1,99,600/- by cheque No. 461486 dated 1.3.1999 and whereafter there was the balance due of Rs. 2,12,142.64/-, for recovery of which the subject suit came to be filed along with the claim of interest and the claim of sales tax, totaling to Rs. 5,78,111.22/-.

3. The suit was contested by the appellant on various grounds including of the suit being barred by limitation and the moneys not being payable as the goods whic

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