Judgment

SHAH, J. : Bhikhraj Jaipuria-hereinafter called the appellants the sole proprietor of a grocery business conducted in the name and style of "Rajaram Vijai Kumar" in the town of Arrah in the State of Bihar. In the months of July and August, 1943, the Divisional Superintendent, East Indian Railway under three "purchase orders" agreed to buy and the appellant agreed to sell certain quantities of food grains for the employees of the East Indian Railway.

2. The following table sets out the purchase prices, the commodities the dates of purchase orders, the quantities and the rates and the method of supply.

Purchase Order No. Date of purchase orders. Kinds of commodity. Quantity of commodities. Rates.

69. 20-7-1943. Gram 1st quality 1000 maunds. @ Rs.15 Per md. (plus cost of new bags not exceeding Rs. 75 per 100 bags) F. O.R. any E. J. Rly. station in Bihar.

76 24-7-1943. Rice Dhenki Medium quality. 1000 mds. @ Rs. 22-8-0 (plus cost of bags not exceeding Rs. 75 per cent) per md. F. O. R. any station on the division.

ii. Wheat white as per sample. 5000 mds. @ Rs. 20-8-0 per md. with bags F. O. R. any station on E.I.R. on the Division.

106. 24-8-1943. Rice medium quality. 15000 mds. @