Section 64A of the Sale of Goods Act, 1930, which deals with tax imposed, increased, decreased or…
Section 64A(1) applies to a contract made "without stipulation as to the payment of tax where tax was not chargeable" when it was made, or for the sale of goods "tax-paid…
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Section 64A of the Sale of Goods Act, 1930, which deals with tax imposed, increased, decreased or remitted after the making of a contract, applies to contracts:
Answer and explanation
Correct answer B
Section 64A(1) applies to a contract made "without stipulation as to the payment of tax where tax was not chargeable" when it was made, or for the sale of goods "tax-paid where tax was chargeable at that time". It deals with a tax imposed or changed after the contract, and it gives way where the terms of the contract show a different intention.
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