Rotate the engine until the points are closed. Turn the ignition on and open the points by pushing the spring loaded arm. If there is no spark between the points, do the following:
Take a piece of business card or index card and work it back and forth through the points while they are closed.
Some new points have something put on them to stop corrosion, which also insulates the points from conducting electricity.
Once you have cleaned the points, open them manually again to see if the spark forms between the points as they open.