KOCHU THOMMEN, J.:- The defendant in a suit for recovery of money is the appellant. The first plaintiff is the National Textile Corporation Limited, and the second plaintiff, Vijaya Mohini Mills, is one of the Units of the first plaintiff by virtue of the Sick Textile Undertakings (Nationalisation) Act, 1974).

2. Exhibit A1 dated 17-1-1975 and Ext. A2 dated 6-1-1975 evidence a contract of sale between the second plaintiff and the defendant under which 15 bales of 40's and 25 bales of 60's of cotton yarn had been sold by plaintiff 2 to the defendant. As per the terms of the contract of sale, the goods were despatched by plaintiff 2 to the Calcutta branch of the defendant on 22-1-1975 and the relative documents were forwarded by it to the authorised bank. The defendant did not take delivery of the goods at Calcutta despite various reminders. Ext. A4 dated 25-3-1975 and Ext. A5 dated 17-4-1975 are the two telegrams sent by plaintiff 2 to the defendant urging him to take delivery of the goods lying at Calcutta.

3. Since the defendant did not take delivery of the goods, Ext. A6 notice dated 17-6-1975 was sent by plaintiff 2 to the defendant. In that notice, plaintiff 2 specifical