39. Where restitutio in integrum impossible.

Equity will not generally award rescission1 of a mistaken transaction where it is impossible to restore the parties to substantially their original positions2. However, relief will not be denied in a proper case where it is merely difficult to do so3. Where substantial, but not precise, restoration is possible the court may order rescission on the basis of restoring the parties so far as practically possible to do so4. For this purpose ancillary relief may be granted, such as an account of profits