Patanjali Sastri, J.

1. The only question argued in this civil revision petition relates to the jurisdiction of the Court below to entertain the suit. The issue has been found for the plaintiff and the defendant has preferred this revision petition.

2. The suit was for damages for breach of contract for delivery of certain perforated steel Sheets according to specification to the plaintiff who is a merchant trading at Bezwada. The defendants who are carrying on business at Bombay are the representatives of a Belgian firm of steel manufacturers. The plaintiff averred that the defendants broke the contract by failing to deliver the goods and they sued in the District Munsifs Court at Bezwada alleging that their cause of action arose in part at Bezwada. The defendants pleaded inter alia that the Court had no jurisdiction to entertain the suit as no part of the cause of action arose at Bezwada. The issue was tried by consent of parties as a preliminary issue and the letters by means of which the contract was concluded have been included in the record. The lower Court took the view that the indent form which the defendants finally sent to the plaintiff to be duly completed and ret