 The court found that the appellant's difficulties in giving a straightforward evidence about the formation of the new Company was based on the apparent difficulties or untold problems he faced in his business and, the fact that in one occasion cement was shipped to him in his name in Lagos from Germany by the Plaintiff and in another breath cement was shipped to him in the new Company's name.The court found as a fact that this inconsistency in the shipments of cement accounted to the appellant's inability to answer the question put to him during cross examination.At any rate the court found that the evidence as to whether or not the parties were not to start business until the new Company was formed was not material to the question whether the appellant held himself out as the agent personally responsible for monies on all cement sold out to customers on credit.