N.L.Untwalia, J.

1. This second appeal came up before us for hearing on a reference by a learned Single Judge of this Court. The defendants are the appellants. The suit filed by the plaintiff-respondent was for recovery of Rs. 1,800 on account of damages for breach of a contract of sale of 180 bags of pure Tora. Both the Courts below have decreed the suit of the plaintiff.

2. The plaintiff is a private limited company carrying on business at Forbes-ganj in the district of Purnea. Defendants 2 and 3 are said to carry on business in the town of Gorakhpur in the name and style of defendant No. 1. According to the plaintiffs case, the defendants, by their telegram dated the 22nd March. 1961, offered to the plaintiff at Forbesganj to purchase for it Pai Tora at the rate of Rs. 26.50 paise per maund and linseed at Rs. 25.00 per maund, and sought its approval and acceptance of the offer. The plaintiff accepted the offer made by the defendants and communicated the same to them by its letter dated the 23rd March, 1961, whereby the defendants were directed to purchase for the plaintiff one wagon of pure Tora at Rs. 28.00 per maund and to despatch the same to Forbesganj. The defendant