( 1. ) THIS appeal has been preferred by the defendant aggrieved by the judgment and decree passed by the Trial Court dated 5-4-1995 in C. S. No. 18-B/91.

( 2. ) THE respondent State of M. P. Irrigation Department through executive Engineer filed a civil suit for recovery of a sum of Rs. 98,249. 80 along with interest on account of 55. 629 MT iron rods which were not returned after re-rolling to the State of M. P. as per agreement (Ex. P-l), dated 21-9-1971. Plaintiff State of M. P. used to send iron for the purpose of re-rolling to the defendant, however, defendants obtained the iron for the purpose of re-rolling but did not return it back in the form of rods. 7% wastage was allowed to the defendant. On different dates total 65. 547 MT iron was supplied after wastage of 7%. Defendant had to supply 60. 959 MT re-rolled iron rods, however, defendants supplied only 9. 22 MT. A sum of Rs. 1,00,132. 20 was due as value of goods not supplied. In spite of notices and acknowledgment made in the various communications particularly dated 28-7-1973, in which it was stated that remaining goods shall be returned, three tons per month. Ultimately, in all a sum of Rs. 98,249. 80 remained