1. The plaintiff in O.S. No. 127 of 1952 on the file of the District Court of Anjikaimal is the appellant before us and the suit was for damages for breach of contract. The plaintiff's case is that, on defendant's enquiry, he offered to sell 660 tins of cocoanut oil at Rs. 33/- per tin Bilticut, that this offer was accepted by the defendant by his telegram dated 15-1-1952 and thus a binding contract came into existence between the parties. In confirming the acceptance the plaintiff had also asked for remittance of advance by telegram dated 16-1-1952. On 21-1-1952 the plaintiff again sent a telegram for despatch instructions and for remittance of advance. Instead of sending despatch instructions and advance, the defendant cancelled the contract by his telegram dated 22-1-1952. This telegram was received by the plaintiff on the next day, when he wired back to the effect that the defendant was not entitled to cancel the contract and that if he did not require the goods, the plaintiff would sell them at the prevailing market rate of Rs. 30-5-0 at the risk of the defendant. The defendant replied stating that the contract was cancelled and that he was not liable for any loss.