M/S. Karamchand Thaper & Bros (C.S.)Ltd vs M/S. M. P. Power Trading Co. Ltd. & Ors on 11 October, 2012
(e) Union of India Vs. Uttam Singh Duggal & Co. As
reported in AIR 1972 Delhi 110
"10. In my opinion, this letter, called letter of
acceptance, is only a counter offer and it cannot
reasonably be construed to be acceptance of an
offer.