This appeal arises under clause 15 of the Letters Patent from the judgment of Basheer Ahmed Sayeed J., in C.C.C.A. No. 93 of 1952 at the instance of the plaintiff. That appeal arose out of a suit filed by the appellant for the refund of Rs. 2,976-8-0 being the price paid in respect of 5 tons of caustic soda sold to him by the respondent with interest theron. The appellant is a firm of merchants carrying on business at Madras. The respondent is carrying on business at Erode, Coimbatore District, under the name of “ Hindustan Soap Works” . The respondent had entered into a contract for the supply of “ 5 tons of caustic soda Solid No. 97/98 U.S.A. origin” with Messrs. Alfred Mackenzie &38; Co., Ltd., Madras. The goods had arrived at the Madras harbour on the 7th January, 1949 and were stocked in the godown of Messrs. Alfred Mackenzie &38; Company. On the nth of January, 1949 the appellant entered into a contract with the respondent for the purchase of the aforesaid goods at Rs. 28-12-0 per cwt. On 21st January, 1949 the appellant paid the price and sought delivery of the goods but Messrs. Alfred Mackenzie &38; Company however refused to give delivery as some mone