1. This appeal under Section 100 of the Code of Civil Procedure is filed by the original defendant against whom the respondent- original plaintiff had filed Special Civil Suit No.169 of 2001 (old Special Civil Suit No.136 of 1996) for recovery of Rs.4,34,229/-.

2. The case of the plaintiff in its suit is that the plaintiff is in the business of purchasing and selling castor oil, that the defendant is Co-operative Union dealing in purchasing, selling and exporting castor oil, that the defendant purchased castor oil from the plaintiff between the period from 14.7.1993 to 29.10.1993, however the defendant did not provide H form on such purchase for 45 bills to the plaintiff though the plaintiff made repeated requests to the defendant to send such H form. It is further case of the plaintiff that because of non sending of H form by the defendant, the plaintiff became liable to pay 5% as sales tax and 1% as turnover tax on the bills under which the defendant purchased oil from the plaintiff. The plaintiff discharged such liability by paying Rs.4,78,489/- as sales tax and interest thereon of Rs.2,76,392/- as well as Rs.95,697/- being turnover tax with interest thereon of Rs.62,140