ISSUE:
Whether sales tax can be levied on the respondent for the goods not accepted by the party?
RULE:
Section 23(1) of the Sale of Goods Act 1930, Where there is a contract for the sale of unascertained or future goods by description and goods of that description and in a deliverable state are unconditionally appropriated to the contract, either by the seller with the assent of the buyer or by the buyer with the assent of the seller, the property in the goods thereupon passes to the buyer. Such assent may be expressed or implied, and may be given either before or after the appropriation is made.