M. A. ANSARI, J. : -The appellants are a purchaser and representatives of two purchasers of cotton seeds from the respondent. In 1943 Kamisetti Mallayya, Talapula Subbarayudu and Sunku Chinna Lakshmayya were trading in Tadpatri. Gulfarosh Mohideen, the respondent, had shops in Adoni and Raichur. In March, 1943, each of the merchants purchased 1000 bags of Javari Cotton. Seeds at Raichur, Kamisetti Mallayya bought at the rate of Rs. 8/6/0 per bag. Talapula Sub-barayudu bought 500 bags at Rs. 8/4/0 per bag and further 500 bags at Rs. 8/6/0 per bag. Sunku Chinna Lakshmayya purchased his 1000 bags at Rs. 8/4/0 per bag.

In the first week of April 1943, the three persons again bought munguri cotton seeds from Gulfarosh Mohideen Sheik Sab in Padagiri. Mallayya bought 1050 bags, Subbarayudu 500 bags and Lakshmayya the same number of bags at the rate of Rs. 8/1/3 per bag. The goods were not fully paid on the dates they were purchased, but the entire prices were admittedly paid up in June, 1944. These purchases were made with a view to export the goods from the places where they were purchased, which were situated in the "then Nizams State to what was then the British territory.

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