VENKATADRI, J. :- This is a Letters Patent appeal preferred by the plaintiff whose suit for recover of advance and damages was dismissed by Ramakrishnan J. The plaintiff's case is that he entered into a contract on 08-04-1957 with the respondent's company who were carrying on business in Calcutta under the name and style of the Tin Plate Dealers Association (Pte.) Ltd, with its branch offices in Madras and Bombay, for purchase of 30 tons of Electrolytic tin plate Cobbles for shipment during May and June at Rs. 850 per ton C. I. F. Madras and paid an advance of Rs. 1500. It was agreed that the respondent should arrange for the shipment of the goods from the United States of America. In spite of repeated demands the respondent did not deliver the goods. But on 12-7-1957, the respondent asked the plaintiff to take delivery of the goods at the Bombay Office. The Bombay office refused to give delivery. In reply to a further letter of the plaintiff dated 12-10-1957, calling upon the respondent to return the advance and also for payment of damages for failure to deliver the goods, the respondent wrote on 1-11-1957, that they were unable to deliver the goods in view of the ban imp