Just depends on the preference of he who last set the ignition timing, as per previous replies.
If it helps you, a key thing to know is that when the points are opened by the lower cam on the camring - fibre heel at about 4 or 5 o'clock - the lead attached to the gearbox side of the magneto sparks. And when the points open on the upper lobe, at 10 or 11 o'clock-ish, the engine side lead sparks.
To check which way yours is set up, turn the engine till the points are just opening on one or other lobe of the camring, and see which piston is on the compression stroke (ie both valves shut). Attach whichever HT lead is ready to fire to that side. The other side will be on the exhaust stroke and you may be able to see if its exhaust valve is open by aiming a torch down the plug 'ole.
If it's been set right but won't go, swapping leads will sort it, as everyone says.