The principle allows a civil suit to be filed where the defendant resides, where the defendant carries on business, or where the cause of action arises. The agreement was signed and executed in New Delhi, and delivery of goods was to be made in New Delhi, so the cause of action arose there. A carries on business in Haryana and is the defendant in this suit brought by B.
Since the defendant's place of business and the place of the cause of action point to two different cities, and the principle allows suit at either, B is not confined to just one option.
Therefore, the correct answer is At Haryana or at New Delhi.
Two grounds decide this question, A the defendant carries on business in Haryana, and the agreement together with the intended delivery point ties the cause of action to New Delhi. B's own location in UP is not a ground at all, since the principle looks at the defendant, not the plaintiff. Testing each option against these two live grounds settles the matter.
Since two grounds exist and point to two different cities, while UP never qualifies as a ground at all, the option covering both live grounds is the one that fits.
Therefore, the correct answer is At Haryana or at New Delhi.