In the result, the complaint is partly allowed with costs of Rs.1,000/- with a direction to the opposite party to return  the invoice to the complainant and other relevant records if any for the registration of the new tractor and also to pay a sum of Rs.1,00,000/- towards loss sustained by the complainant for keeping the new tractor without using the same in full-fledged manner and to pay a sum of Rs.20,000/- towards deficiency of service against the complainant and to pay a sum of Rs.5,000/- towards mental agony sustained by the complainant for the deficiency of service of the opposite party with interest @ 9% p.a.  on the said amounts from the date of this order till the date of realization. The opposite party shall pay the said amounts to the complainant within one month from the date of this order.