Bose, J—This is a suit for the balance due to the plaintiffs' firm from the defendants' firm for goods purchased by the defendants' firm from the plaintiffs' firm.

2. The plaintiff and the defendant are two firms which have dealing with each other. The transactions to which the suit relates occurred between 29th November 1938 to 4th October 1940. There is no dispute regarding those transactions or about the accounts except as regards one item.

3. The dispute relates to a transaction dated 6th December 1939 in which the defendant-firm purchased Rs. 6200 worth of yarn (31 bales) from the plaintiff-firm. The plaintiff-firm says the defendant-firm later repudiated the contract and so the plaintiff firm, after notice, had to sell at a loss. The. plaintiff firm claims the balance.

4. Both the lower Courts hold that there was a completed contract between the parties and that the defendant-firm broke it. The first Court decreed the plaintiff's claim but the lower appellate Court reduced the plaintiff's claim under this head and allowed it only 3 Rs. 6 pies per bale instead of the amount claimed. The difference is because, whereas the plaintiff firm relies on the rates prevailing on 30