ORDER :- This is a petition under S. 25 of the Provincial Small Cause Courts Act by the defendant in O. S. No. 583 of 1962 on the file of the Subordinate Judge's Court, Madurai, to revise the judgement and decree, decreeing the plaintiff's suit.

2. The plaintiff sued for recovery of a sum of Rs. 1077-45 being the excise duty collected by the defendant from him which he alleged he was not entitled to do. The defendant has got his factory near Cuttack and he supplied some soda bottles to the plaintiff at Madurai. In his bill he had claimed excise duty which was newly levied on the goods which according in him were produced after 1-3-1961. The defendant took objection to the jurisdiction of the Madurai Court to try the suit. He also raised other objections with which we need not concern ourselves in the view that I take on the question of jurisdiction.

3. Ex. B-4 is the relevant document which reads as follows :

"Dear Sir,

Please supply the under-noted goods as per your terms of contract, printed on the back and despatch the same on our account and risk to Madurai."

The terms of the contract printed on the back of Ex. B-4 in so far as they are relevant read as follows -

"This order is subje

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