( 1 ) THIS appeal filed by the seller arises out of a suit by the buyer for the refund of the price in a case of breach of contract on the part of the seller.

( 2 ) THE facts are not in controversy and may be shortly stated. The seller, who is the appellant, is a manufacturer of matches. He entered into a contract dated 9th june 1963, through his selling agent, to sell 600 bundles of "jyoti" brand matches. In breach of that contract, the seller despatched by rail 301 bundles of "jyoti" brand matches and included 299 bundles of "light House" brand matches to make up the consignment of 600 bundles. As this was a contract for sale of goods by description, there was an implied condition that the goods must correspond with the description. The buyer accordingly exercised his option under Section 37 (3) of the Sale of Goods Act and refused to take delivery. He was, however, prevailed upon by the agent to retire the Hundi for Rs. 18695. 30 and take delivery of the goods, on the promise that the seller would take back 299 bundles of "light house" brand matches on payment of cash. Thereafter, the agent instructed the purchaser to despatch the goods at his own expense to Jabalp