PROJECT REPORT ON:
Business Law
Sale and Agreement to sell w.r.t Sale Vis-a-Vis Hire Purchase {Sections 4-6}
Submitted
to
Submitted b! "s#
Sugandha
Anubha $indal Assistant
Pro%essor#
&oll no. '()*'+ ,LS# P,# handigarh LLB /Sec- 0
B.om
Sale and Agreement to sell
Acknowledgment
I extend my sincere gratitude to God who gave me strength to complete my project work well in time. Then, I would like to thank my parents who got me admitted to this prestigious institution and be a part of that. Then, I would like to thank my subject subject teacher, Ms.Sugandhandha, teacher, Ms.Sugandhandha, for taking up this subject in such a vivid and enthusiastic way and for taking up the topics in the class in a very systematic and detailed approach. So much as to the fact that when it came to the project work of same, the idea was already preconceived in mind as to how to go about the topic. I also like to thank the I!S !ibrary and staff for providing the various reference books that came as a great source of research. Thank you. "nubha #indal $%&'$(
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Sale and Agreement to sell
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Particulars
Table of )ases Introduction +efinition of )ontract of Sale -ssentials of Sale +ifference between Sale and "greement to Sale /ormalities of )ontract of Sale -xisting and /uture Goods 0ire and 1urchase )ontract of Sale and 0ire 1urchase "greement Sale and 5ailment )ontract of Sale and )ontract of "gency Sale of Goods and 6ork and !abour 5ibliography
Page
( * $$ $( $* $ $3 %4 %$ %% %
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Sale and Agreement to sell
Sr. No.
Case
1. 2. 3.
Graff V. Evans (1882) 8 QBD 373 Vishnu Agenies V. !"##eria$ %a& 'ffier (178) 2 S!! 31 *+ !""era-ive !ane *ni"ns edera-i"n vs. /es- *+ Sugar Mi$$s Assn 0A
. 9.
2 S! 3475 6. Anra vs. G"vern#en- "f %a#i$ adu 0A 184 S! 435 !"##issi"ner "f Sa$es %a& vs. Madh:a +radesh E$e-rii-: B"ard0A 17 S!
4. 7. 8. . 1. 11.
7325 6e$;: V. Ma--he< 01895 A! 71 = > ?"har @ !". V. Deu-: !"##eria$ %a& 'ffier A 149 S! 182 >ee V. Bu-$er 01835 2 QB 38 ";ins"n vs. Graves 0139 1 =B 975 >ee vs. Griffin 01841 3 >? QB 2925 Ass--. Sa$es %a& 'ffier vs. B ! =a#e 0A 177 S! 1425
1able o% ases
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Sale and Agreement to sell
ntroduction History of Legislation
7riginally, the transactions related to sale and purchase of goods was regulated by )hapter 8II 9Se-i"ns 74 to 123: of Indian )ontract "ct, $&3% ; which was broadly based on -nglish common law. " need was felt to overhaul the law due to rapid growth of mercantile transactions and various progressive -nglish judgments being passed to meet the needs of the community. Thus, the provisions of )hapter 8II were repealed, suitably amended keeping in mind the -nglish Sales of Goods, $&2( and recent judicial decisions of the time. " separate act, the Sale of Goods "ct came into force on $st #uly $2(4. It extends to the whole of India except the State of #ammu and
sale> but not with >mortgage> or >pledge>, which comes within the purview of the Transfer of 1roperty "ct, $&&% and the Indian )ontract "ct, $&3% respectively.$ Secondly, the "ct deals with >goods> but not with all movable property, e.g., actionable claims and money. 1rovisions relating to sale of immovable property and the transfer of actionable claims are contained in the Transfer of 1roperty "ct, $&&%.%
1 http://www.morldtechgossps.com/2!12/!"/l#w$o%$s#le$o%$goods$#ct$1"3!.html 2 http://www.c#knowledgeg#tew#&.org/lttledms/%older1/ch#pter2$1!.pd% '
Sale and Agreement to sell
2e3nition o% ontract o% Sale Se-i"n of the Sales of Goods "ct, $2(4 defines a ?contract of sale whereby the seller transfers or agrees to transfer the property in goods to the buyer for price@. The term Acontract of saleB includes both a sale and an agreement to sell. Sa$e and agree#en- -" se$$. (1) A "n-ra- "f sa$e "f g""ds is a "n-ra-
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Sale and Agreement to sell
ssentials o% Sale $: Bilateral Contract " sale has to be bilateral because the goods have to pass from one person to another. There must be a buyer ; a person who buys or agrees to buy the goods CSection %9$:D and a seller ; a person who sells or agrees to sell goods CSection %9$(:D. The seller and the buyer must be different persons. " part owner can sell to another part owner. " partner may, therefore, sell to his firm or a firm may sell to a partner. 5ut if joint owners distribute property among themselves as per mutual agreement, it is not AsaleB. " person cannot be the seller of his own goods as well as the buyers of them. 0owever, when a bankrupt personBs goods are sold under an execution of decree, the person may buy back his own goods from his trustee. In Graff V. Evans 3, the accused was the manager of a club. The club was not licensed for the sale of intoxicating li=uors, but these were supplied by the manager to the members at fixed prices. This was held to be not a sale within the meaning of licensing "cts. It was merely a distribution of the li=uors among the members, they being the joint owners of the club. 5ut if the club were an incorporated body, the result would perhaps have been different.
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Sale and Agreement to sell
Contracts under Statutory Compulsion
Sometimes a contract may not be entered into by the normal process of negotiation, but under a statutory compulsion. 6hen the goods are supplied under a statutory compulsion whether that results in sale or not. In Vishnu Agenies V. !"##eria$ %a& 'ffier , it was held that the transaction of supply of cement by a distributor to a permitEholder, in terms of the provisions of 6est 5engal )ement )ontrol "ct and control 7rder, amounts to >sale> and thus eligible to sales tax. The appellant contended that no volition or free will or bargaining power was left to it, and since there was no element of mutual consent or agreement between it and the allottees, the transactions were not sales within the meaning of Sales Tax "ct. The court observed that the offer and acceptance need not always be in an elementary form, nor indeed does the !aw of )ontract or The Sale of goods re=uire that the consent to a contract must be express, it maybe implied and can be spelt out from the conduct of the parties. In the first place, it is not obligatory on a trader to deal in cement nor on anyone to ac=uire it. The decision of trader to deal in an essential commodity is volitional. Such volition carries with it the willingness to trade in the commodity strictly on the terms of )ontrol 7rder. The consumer too, who is under no legal compulsion to ac=uire or possess cement, decided as a matter of his volition to obtain it on the terms of permit or the order of allotment issued in his favour. Thus, though both parties are bound to comply with the legal re=uirements governing the transaction they agree as between themselves to enter into transaction on agreeing to supply on statutory terms and other agreeing to accept it on the very terms. Thus, transaction between them, is Aconsensual> or with their >free consentB. 2.) Subject matter to be goods oods as defined in Section 2!7) is
Goods means every kind of movable property other than actionable claims and money, and includes the followingF •
Stock and share
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Sale and Agreement to sell
•
Growing crops, grass and thing attached to or forming part of the land which are agreed to be served before sale or under the )ontract of sale.
oney cannot be sold because money means legal tender and not the old coins which can be sold and purchased as goods. "ctionable claims are things that a person cannot make use of, but which can be claimed by him by means of legal action such as a debt. -ven the /ixed +eposit Heceipts 9/+H: are considered as goods under Section $3 of the Indian )ontract "ct read with Section %93: of the Sales of Goods "ct. Sale of immovable property is not covered under this "ct. "s per Se-i"n 3 of the Transfer of 1roperty "ct, $&&%, Aimmovable propertyB does not include standing timber, growing crops or grass. They are considered movable property and thus goods. Standing timber is taken as movable property while trees are immovable property. Things like goodwill, copyright, trademark, patents, water, gas, electricity are all goods. In the case of !"##issi"ner "f Sa$es %a& vs. Madh:a +radesh E$e-rii-: B"ard 9 , the Supreme )ourt observed ?electricity can be transmitted, transferred, delivered, stored, possessed, etc., in the same way as any other movable property. If there can be sale and purchase of electric energy like any other movable object, we see no difficulty in holding that electric energy was intended to be covered by the definition of ?goods@. In the case of 6. Anra vs. G"vern#en- "f %a#i$ adu4 , it was held that lottery tickets are goods and not actionable claims. Thus, sale of lottery tickets is sale of goods. Sugarcane supplied to a sugar factory is goods within the meaning of Se-i"n 2(7) of the "ct as held in the case of *+ !""era-ive !ane *ni"ns edera-i"n vs. /es- *+ Sugar Mi$$s Assn7 . "ypes of oods #. $%isting oods ( C"IH $234 S) 3(%D 0 C"IH $2& S) (D C"IH %44* S) (23D *
Sale and Agreement to sell
-xisting goods mean the goods which are either owned or possessed by the seller or owned or possessed by the seller at the time of contract of sale. The existing goods may be specific or ascertained or unascertained as followsF a) Specific oods &Section 2!#')(
These are the goods which are identified and agreed upon at the time when a contract of sale is madeE/or example specified T8, )ar, Hing.
b) scertained oods Goods are said to be ascertained when out of a mass of unascertained goods, the =uantity extracted for is identified and set aside for a given contract. Thus, when part of the goods lying in bulk are identified and earmarked for sale, such goods are termed as ascertained goods. c) *nsanctioned oods+ These are the goods which are not identified and agreed upon at the
time when a contract of sale is made e.g. goods in stock or lying in lots. 2. ,uture oods &Section 2!-)(
/uture goods mean goods to be manufactured or produced or ac=uired by the seller after the making of the contract of sale. There can be an agreement to sell only. There can be no sale in respect of future goods because one cannot sell what he does not possess. Thus, under the "ct, a contract of sale of future goods, e.g., $,444 =uintals of potatoes to be grown on ">s field, is not illegal, though the actual sale of future goods is not possible. This is an example of agreement to sell. . Contingent oods &Section -!2)(
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Sale and Agreement to sell
These are the goods the ac=uisition of which by the seller depends upon a contingency which may or may not happen. () "ransfer of o/ners0ip of oods There must be transfer of ownership or an agreement to transfer the ownership of goods from the seller to the buyer ; not the transfer of mere possession or limited interest as in the case of pledge, lease or hire purchase agreement. If goods remain in possession of seller after sale transaction is over, but AownershipB is with buyer, the "ct uses the term Ageneral propertyB implying that sale involves total ownership and not a specific right limited by conditions. +elivery of goods refers to a voluntary transfer of possession of goods from one person to another. +elivery may be constructive or actual depending upon the circumstances of each case. " contract may provide for the immediate delivery of the goods or immediate payment of the price or both. "lternatively, the delivery or payment may be made by instalments or be postponed. *: Consideration is Price+ The consideration in a contract of sale has to be price i.e., money. If goods are offered as the consideration for goods, it will not amount to sale. It will be barter. If there is no consideration, it will be called gift. 5ut where the goods are sold for definite sum and the price is paid partly in kind and partly in cash, the transaction is a sale. )onsideration is an essential for a valid contract as per the Indian )ontract "ct, $&3%. It is the duty of a buyer who has received and appropriated the goods to pay a reasonable price. "ccording to Se-i"n 2(1) ApriceB means the money consideration for the sale of goods. If the price is not fixed, the contract is void a; ini-i". Se-i"n lays down how the price may be fixed in a contract of saleF $.
It can be fixed by the contract itself or
%. It can be fixed in a manner provided by the contract, such as appointment of a valuer or (.
It can be determined by the course of dealings between the parties or
*. If the price is not capable of being fixed in any of the ways mentioned ways, the buyer is bound to pay reasonable price. 6hat is a reasonable price is a =uestion of fact dependent 1!
Sale and Agreement to sell
on the circumstances of each particular case. It is not necessary that reasonable price should be e=ual to the market price. Se-i"n 1 makes it clear that if the third party appointed under the agreement to fix the price cannot or does not make such valuation, then the agreement to sell goods will become void. If the third party is prevented in his valuation due to the buyer or the seller, the party not at fault can file a suit for damages against the party in fault. : $ssential elements of a 1alid contract "ll the essentials of a valid contract must be present. viJ., competent parties, free consent, legal object and so on. The transfer of possession and ownership under the "ct has to be voluntary and not be tainted with fraud or duress. %i#e "ny stipulation with respect to time is not deemed to be of essence to a contract of sale unless a different intention appears from the terms of the contract.
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Sale and Agreement to sell
2i5erence between Sale and Agreement to Sale
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Sale and Agreement to sell
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Sale and Agreement to sell
ormalities o% ontract o% Sale Se-i"n 9. !"n-ra- "f Sa$e h"< #ade . (1) A "n-ra- "f sa$e is #ade ;: an "ffer -" ;u: "r se$$ g""ds f"r a rie and -he ae-ane "f suh "ffer. %he "n-ra- #a: r"vide f"r -he i##edia-e de$iver: "f -he g""ds "r i##edia-e a:#en- "f -he rie "r ;"-h, "r f"r -he de$iver: "r a:#en- ;: ins-a$#en-s, "r -ha- -he de$iver: "r a:#en- "r ;"-h sha$$ ;e "s-"ned. (2) Su;e- -" -he r"visi"ns "f an: $a< f"r -he -i#e ;eing in f"re, a "n-ra- "f sa$e #a: ;e #ade in
delivery of goods to the buyer must be simultaneous. They can be made at different times or in instalments ; as per the contract. (: $%press or 4mplied The contract can be in writing, oral or implied. It can also be partly oral and partly written.
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Sale and Agreement to sell
7isting and uture 8oods Se-i"n 4. E&is-ing "r fu-ure g""ds. (1) %he g""ds
,ormation. "0e contract of sale may pro1ide for any of t0e follo/ing met0ods.
K Immediate delivery of goods. K Immediate payment of price but delivery at some future date. K Immediate payment of price and immediate delivery of goods. K +elivery or payment or both made in installments. K +elivery or payment or both will be made at future date.
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Sale and Agreement to sell
re #nd Prch#se There is no provision in the "ct regulating a transaction of hireEpurchase, which is also a method of selling goods. It is a transaction of hire at the inception with an option to purchase. $nglis0 La/
In the -nglish Sale of Goods "ct of $&2(, there was no provision for such a transaction. 0ence, provision was made by a separate "ct, namely, the 0ireE1urchase "ct of $2(& with a view to affording protection to the buyer of the goods on hireEpurchase, or on similar terms, against certain abuses which had become apparent in the practice of hireEpurchase trading. This "ct has been supplemented by the 0ireE1urchase "ct, $2*.& 5eaning
" hireEpurchase agreement partakes of the nature of a contract of bailment with an element of sale added to it. " hirer may not be bound to purchase the thing hired but where there is an obligation or an option to buy on the terms that the hirer on payment of a premium as also the number of installments, shall enjoy the goods which ultimately may become his property, the transaction amounts to one of hireEpurchase, though the title to the goods would remain with the owner till all the installments are paid or the hirer has exercised his option to finalise the purchase on payment of a sum nominal or otherwise. nder a hiring agreement the hirer has a right to return the goods at any time, and thereby relieve himself from any thither obligation. "n agreement to sell and a sale have to be distinguished from a contract of hire purchase. They can be distinguished on the basis, firstly a hire purchase agreement entitles the hirer only to possession of the goods. 0e cannot pass a good title to any buyer from him. 5ut a person who receives possession under an agreement to buy is able to pass a good title to a bona fide purchaser from him. Secondly, a hirer cannot claim the benefit of implied conditions and warranties created by the "ct unless it becomes a sale. Thirdly, the 0ire 1urchase "ct is applicable only to hire purchase contracts. !astly, sales tax is not leviable on a hire purchase until it becomes sale. * http://l#wcommssono4nd#.nc.n/1$(!/report*.pd% 10
Sale and Agreement to sell
In a hireEpurchase agreement the hirer has two optionsF 9i: hirer has an option to bu y, but no obligation to buy and 9ii: right to terminate the agreement as such. The basis of distinction between the two was explained by 0ouse of !ords in 6e$;: V. Ma--he ?"har @ !". V. Deu-: !"##eria$ %a& 'ffier 1. The court said that the essence of sale is that the property is transferred from the seller to the buyer for a price, whether paid at once or paid later in " 51*"(6 AC '1 1! A7R 1"0( C 1!*2 1
Sale and Agreement to sell
installments. 7n the other hand, a hire purchase agreement has two aspects. There is first an aspect of bailment of goods subject to the hire purchase agreement, and there is next, an element of sale which fructifies when the option to p urchase is exercised by the intending purchaser. 6here the hirer does not have the option to return, it will be an agreement to buy and not a hire purchase, even if the price is payable in installments and the seller has the power to seiJe the goods on default this was established in >ee V. Bu-$er 11. 0ere a lady hired certain furniture from plaintiff, the price to be paid in two installments, and the plaintiff having the right to take back the furniture if an installment was not paid. 5efore the last installment was paid. The lady sold the furniture to the defendant. It was held that the defendant had ac=uired a good title. The lady being in possession of the furniture under the agreement to buy. She did not have the option to return she was compelled to buy. The test whether an agreement is sale or hire purchase is if a person taking the goods has no option to terminate the agreement, is a contract of sale irrespective of where the price is paid in instalments.
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Sale and Agreement to sell
Contr#ct o% #le #nd re Prch#se Agreement Basis of Distinction
$. !aw %. Lature contract
(. 1ossession
*. Transfer ownership
. 5uyer
Contract of Sale
Hire Purchase Agreement
" contract of sale is governed byThey are governed by 0ire 1urchase "ct, the Sale of Goods "ct, $2(4. $23% ofIt may be implied.
written,
oral
or It is an agreement to hire and an agreement to sell. It has to be in writing.
1ossession may or may not transfer immediately. 1ossession passes immediately
ofThe ownership of goods transferred immediately.
It transferred only when the option to is purchase is exercised and the last payment is made.
The hirer is a bailee, and not the owner until The buyer becomes the fullhe pays all the instalments of the price in owner of the goods full or exercises the option to purchase.
The buyer can transfer a good title to third parties becauseThe hirer cannot transfer a good title to a . Transfer to thirdownership of goods has beenthird party as ownership has not been parties transferred. transferred. 3. Hight repossess
toThe seller can sue for price butThe hire vendor has a right to repossess the he cannot repossess the goods. goods if the hirer defaults in the payments.
&. Hight terminate
toIn a sale, there is no option to theThe hirer can terminate the agreement buyer to return the goods bought. before the ownership is transferred.
2. Sales Tax
In case of sale of taxable goods,-ven if taxable goods are hired, sales tax is sales tax is levied. not levied.
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Sale and Agreement to sell
Contr#ct o% #le #nd -#lment " >bailment> is the delivery of goods for some specific purpose under a contract on the condition that the same goods are to be returned to the bailor or are to be disposed of according to the directions of the bailor. The difference between bailment and sale may be clearly understood by studying the followingF$% Sale
$. The property in goods is transferred from the seller to the buyer. %. The return of goods in contract of sale is not possible. (. The consideration is the price in terms of money. Bailment
$. There is only transfer of possession of goods from the bailor to the bailee for any of the reasons like safe custody, carriage etc. %. The bailee must return the goods to the bailor on the accomplishment of the purpose for which the bailment was made. (. The consideration may be gratuitous or nonEgratuitous.
12 http://www.c#knowledgeg#tew#&.org/lttledms/%older1/ch#pter2$1!.pd% 2!
Sale and Agreement to sell
Contr#ct o% #le #nd Contr#ct o% Agenc& " contract of agency, differs essentially from a )ontract of Sale in as much as an agent after taking delivery of the property does not sell it as his own property but sells the same as the property as the property of the principal and under his directions and instructions. /urthermore, since the agent not the owner of the goods, if any loss is suffered by the agent he is to be indemnified by the principal. This is yet another dominant factor which distinguishes an agent from a buyerE pure and simple. 6hether a particular agreement is an agency agreement or an agreement of sale depends upon the terms of the agreement. /or deciding that =uestion, the terms of the agreement have got to be examined. The true nature of the transaction evidenced by a written agreement has to be ascertained from the covenants and not merely from what the parties choose to call it. The terms of the agreement must be carefully scrutiniJed in the light of the surrounding circumstances.
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Sale and Agreement to sell
#le o% 8oods #nd 9ork #nd #;or " contract of sale of goods is one in which some goods are sold or are to be sold for a price. It re=uires the delivery of goods. 5ut there are transactions where there is a contract of exercise of skill and labour, and the delivery of goods is subsidiary. These are the contracts for work or labour or the contracts for service. It is the intention of the parties that creates the difference ; whether only delivery of goods is intended or exercise of skill and labour with regard to the goods has to be delivered. $%ample+ " commissions 5 to paint his portrait and supplies him with the material to paint. It is
a contract for work and labour and not a contract of sale because the substance of the contract is the artistBs skill and not the delivery of the material. In a similar case of ";ins"n vs. Graves13 , ", a painter was orally commissioned by 5 to paint portrait of a lady. !ater, 5 repudiated the contract before its completion. It was held that the contract was of work and labour because the substance of the contract was the skill and experience of the artist in producing the picture. -xampleF " bought a portrait painted by 5, a famous artist. It is a contract of sale and not a contract for work and labour because the substance of the work is the delivery of the portrait. In >ee vs. Griffin 1 , a lady engaged a dentist to make two sets of false teeth Mto be fitted into her mouthM. 5efore the work could be completed the lady died. In the doctor>s action to recover his charges the contract was held to be one of sale. The court emphasiJed that we should see the end of the transaction. If the result of a transaction is the passing of an article for a price it is a sale. 6here gold is given to a goldsmith for preparing ornament, it is a contract of work and labour. 6hen a photographer takes a photograph, develops the negative and does other photographic
13 C$2( $ <5 32D 1' C$&$ (4 !# N5 %%D 22
Sale and Agreement to sell
work and then supplies the prints to his client, the contract is one of skill and labour and not that of sale of goods as held in the case of Ass--. Sa$es %a& 'ffier vs. B ! =a#e19 Sale and Barter: " sale is always for a price but in case of barter, the transfer of ownership of
goods is in return for other goods ; there is not price paid. Sometimes a contract may involve supply of some article which also involves rendering of some work or service in respect of the same. In such a case, there may be difficulty in deciding whether it is a contract of sale of goods or a contract for work and labour or a contract of service. The problem of ascertaining the nature of the contract in such cases generally arises in the context of the liability for sales tax, which could be levied in case of sale of goods and not when the contract is one for work and labour. " contract of sale has to be distinguished from a contract involving the exercise of skill or labour on some material. "part from the =uestion of liability to sales tax, the distinction is important because it is only a sale that carries a number of implied conditions and warranties. 6hether the contract is one of sale or of work and labour depends on the circumstances of each case. If the object of the contract is to transfer the property in some chattel and the delivery of the same to the buyer, it is a contract of sale, irrespective of the fact that the cost of the materials used bear a very small proportion to the price charged. 7n the other hand, if the object is not to transfer property in the chattel but to render skill and labour, the contract is one for work and labour. The primary difference between a contract for work or service and a contract for sale of goods is that in the former there is in the person performing work or rendering service no property, in the things produced as a whole notwithstanding that a part or even the whole of the material used him may have been his property. In the case of contract of sale, the thing produced as a whole has individual existence as the sole property, and of the party who produced it, at some time before delivery, and the property therein passes only under the contract relating thereto in goods used in the performance of the contract is not sufficient to constitute a sale there must be an
1( C"IH $233 S) $*%D
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Sale and Agreement to sell
agreement express or implied relating to the sale of goods and completion of the agreement by passing of title in the very goods contracted to be sold. In every case the court will have to find out what was the primary object of the transaction and the intention of the parties while entering into it Generally a contract to make a chattel and deliver it, when made, is a contract of sale, but not always. The test would seems to be whether the thing to be delivered has any individual existence before delivery as the sole property of the party who is to deliver it.$ /or example "> is employed by 5> to draw a conveyance on paper and with ink furnished by >">. This is a contract for work and not for the sale of goods. Some contract involves use of both service and goods. This type of contract is considered as contract for work and skill.
< This kind of contract involves exercise of skill and labour by one party on some goods or materials supplied by other party or supplied by party who exercise skill and labour for price. It is immaterial who supply material. "lternatively, it can be said that in this kind of contract, main purpose is to exercise work and skill. Supply of own goods is only subsidiary. Intension of parties is to transfer goods only after exercise of some skill and labour.
< "s it is not falling within categories of contract for Sale no sales tax is payable. -xampleF 9$: " dentist agreed to supply a set of artificial teeth to a patient. The material was wholly found by the dentist. 0eld, it was a contract for the sale of goods. 9%: "n artist was asked to paint a portrait. The material was supplied by the party and not by the painter. It was held to be a contract for work and labour and not of sale.
10 http://m#&#nk$l#wnotes.;logspot.n/2!!/!1/s#les$o%$goods$#ct.html 2'
Sale and Agreement to sell
-;logr#ph& Boo9s &e%erred 1. Pollock #nd =ll#> ?The #le o% 8oods Act@> th ed.
es Nes
-tterworths. 2. Ch#kr#;ort& R.>@ #w o% #le o% 8oods #nd P#rtnershp@> 1 st ed.> Orent P;lshng Comp#n&> 2!!0. 3. ngh ABt#r> ?#w o% #le o% 8oods #nd re Prch#se@> 0th ed. E#stern -ook Comp#n&> 2!!(.
Sites Accessed 1. http://m#&#nk$l#wnotes.;logspot.n/2!!/!1/s#les$o%$goods$#ct.html 2.https://k#nw#rn.wordpress.com/2!1(/!0/2!/s#le$o%$goods$#ct$1"3!$p#rt$$ ntrodcton/ 3. http://l#wcommssono4nd#.nc.n/1$(!/report*.pd% '.http://www.c#knowledgeg#tew#&.org/lttledms/%older1/ch#pter2$1!.pd% (.http://www.morldtechgossps.com/2!12/!"/l#w$o%$s#le$o%$goods$#ct$ 1"3!.html
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