D.K. Coaching Centre Howrah - DKP

📚 Commerce Students ke liye trusted guidance Howrah me!
Admissions Open for:
✅ CA Inter – Advanced Accountancy
✅ CA Foundation
✅ Class XI & XII (ISC | CBSE | WBBSE)
Concept clarity, regular tests aur personal guidance ke saath apne future ko strong banaiye. ✨
📍 D. K. Coaching Centre, Howrah
📞 9831581068 | 9830690096
“Knowledge is the Power but Understanding is the Wisdom.”

Delivery me delay = contract toot sakta hai…
Par payment me delay? Har baar nahi! 🤔
Sale of Goods Act ka ek powerful concept 👇
👉 Time of Delivery is the Essence of Contract
👉 Time of Payment is NOT always the Essence
Agar aap ye difference samajh gaye, to exam me direct marks secure ✅
📚 Concept clarity hi success ki key hai!
📍 D. K. Coaching Centre
CA Foundation | CA Inter | Class XI-XII
📞 9831581068

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Memorise the sections in a simple and structured way 📚
Sale of Goods Act Quick Revision.

📚 CA Foundation Classes – Online & Offline Both Available!
Get complete study support with
✅ 5 Books + 1 Exercise Copy
✅ Accountancy
✅ Business Law
✅ Business Economics
Learn with clear concepts, practical understanding & exam-oriented guidance at D. K. Coaching Centre.
📍 4, Rameshwar Malia 1st Bye Lane, Howrah-1
(2nd Floor, Near Srivastava Medical)
📞 9831581068 / 9830690096

📚 Admissions Open at D. K. Coaching Centre
Class XI 2nd Batch (ISC | CBSE | WBB) starts from 13th May 2026.
CA Foundation & CA Inter classes also available.
✨ Conceptual learning with exam-oriented guidance.
📞 9830690096 | 9831581068

Delivery means transfer of possession from seller to buyer 📦
Simple but important for exams!

What if you don’t receive the goods physically… but still get control over them? 🤔
That’s called Symbolic Delivery 📦
🚗 Car key milna = Delivery
🚆 Railway Receipt milna = Delivery
👉 No physical transfer… but delivery is COMPLETE!
अब concept clear? 💡
Save this post and never forget!

🎓 Class XI ISC, CBSE & WBB Batch Starting From 13th May 2026!
Admissions Open Now at D. K. Coaching Centre.
Strong Foundation ✨ Bright Future.

“Success begins the moment you refuse to quit.”

👉 What is Constructive Delivery?
Delivery can be complete even without physical transfer of goods.
👉 Possession is with one person
👉 Ownership is with another
👉 The person in possession (third party) acknowledges the buyer
✔ No physical transfer
✔ Still, delivery is complete
👉 This is called Constructive Delivery
Watch the example to understand clearly 👇
📍 D. K. Coaching Centre
📞 9831581068;9830690096

👉 As per Section 8 of the Sale of Goods Act, 1930,
if goods are destroyed without any fault of buyer before ownership passes, the loss is borne by the seller.
📌 Example:
Barun gives a horse to Himanshu on 7 days trial.
Before approval, the horse dies naturally.
👉 Result: Contract becomes void
👉 Loss = Seller (Barun)
💡 Concept:
Risk follows ownership — not mere delivery.

D. K. Coaching Centre
Mob 9831581068