OPINION
WOOD, Chief Judge.
The two issues concern damages. They are: (1) the proper measure of damages recoverable under New Mexico's "Uniform Commercial Code" [§ 50A-1-101 et seq., N.M.S.A. 1953 (Repl.Vol. 8, pt. 1)] when there has been a revocation of acceptance and (2) whether there may be an offset to such damages.
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