ORDER :- This civil revision petition is against the dismissal of a suit for recovery of a sum of Rs. 983-16, as damages. The revision-petitioner who is the plaintiff in the suit sold certain goods to a buyer at Berhampur and the documents were negotiated through the Indian Bank at Erode. The buyer at Berhampur cleared the documents and took delivery of the goods. The price of the goods paid by the buyer has reached the plaintiff and there is no dispute regarding the same. However, the C form issued by the buyer at Berhampur did not reach the plaintiff at Erode and in the absence of the C form the plaintiff had to pay sales tax at 7 per cent, on the value of the goods as against one per cent if such C form was produced. The sum of Rs. 900 and odd claimed as damages is the difference between 7 per cent tax paid by the plaintiff and one per cent, which he was bound to pay if the C form was available. Plaintiff impleaded the Indian Bank as the first defendant and the State Bank of India through whom the Indian Bank put through the transaction as the second defendant. It is now found as a matter of fact that the Berhampur buyer delivered the C form to the branch of the State Bank of In

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