S.M.M. ALAM, J.

1. This First Appeal has been preferred against the judgment dated 28th June, 1997 and decree dated 8th July, 1997 passed in Money Suit No. 97 of 1996 by Sri Suvesha Nand Jha, Sub Judge I, Patna whereby he has been pleased to grant money decree amounting to Rs. 38,13,480/- in favour of the plaintiff and thereby decreed the plaintiffs suit in part on contest with cost.

2. The case of the plaintiff, in short, is that the plaintiff is a company registered under the Indian Companies Act and it is also registered under the Industries Departmet, Government of Bihar as small scale industries engaged in manufacturing M.S. Black Pipes in the name of M/s Shakti Tubes Limited. Vide Memo No. CeMT (Cell) Pur (Pipe) 01/90 Part II No. 49 dated 10th February 1992, defendant no.6 Chief Engineer, Minor Irrigation Department, Government of Bihar, Patna issued notice inviting tender for supply of ERW MS Black Pipes 100 mm N.B. light class. The tender was published in the leading newspapers and opening date of tender was notified as 21st March, 1992. On 21st March, 1992 the plaintiff submitted tender in compliance of the tender notice. The plaintiff stipulated this fact in the t