Facts: The Plaintiff made an offer on phone from Ahmedabad to the defendants at Khamgaon to purchase certain goods and defendant accepted the offer. Issue is whether thecontract concluded in Khamgan or Ahmedabad.

Held: reference was made to Entores case and it was held that a contract, in case of acceptance by phone, is deemed to be complete when the offeror hears the acceptance at his end and not where the acceptor speaks the words of acceptance. Therefore the contract was made at Ahmedabad where the acceptance was communicated.