Source: RTP,Sept2025, 6)c)i)4m,MDTP4, 6)c)i)4m,MTP3,June2024, 6)c)7m,MDTP1, 6)c)7m,MTP1,June2024, 1)c)4m,MTP2,Dec2023, RTP,Dec2023, 1)c)4m,Dec2022, 1)c)4m,Dec20194 Marks
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Question Scenario

State the various essential elements involved in the sale of unascertained goods and its appropriation as per the Sale of Goods Act, 1930.

Estimated Writing Time: 7 mins Try in Practice Mode

Suggested Answer

Sale of unascertained goods and Appropriation (Section 23 of the Sale of Goods Act, 1930): Appropriation of goods involves selection of goods with the intention of using them in performance of the contract and with the mutual consent of the seller and the buyer. The essentials are: (a) There is a contract for the sale of unascertained or future goods. (b) The goods should conform to the description and quality stated in the contract. (c) The goods must be in a deliverable state. (d) The goods must be unconditionally (as distinguished from an intention to appropriate) appropriated to the contract either by delivery to the buyer or his agent or the carrier. (e) The appropriation must be made by: (i) the seller with the assent of the buyer; or (ii) the buyer with the assent of the seller. (f) The assent may be express or implied. (g) The assent may be given either before or after appropriation.

Exam Strategy Tip

When answering law questions in the CA Foundation exam, follow the "Provision -> Facts -> Conclusion" structure for maximum marks. Ensure to state the relevant sections where applicable to earn bonus marks from the evaluator.

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