Goods go to a third party on the buyer's direction. Is receipt deemed?
ANo, only physical receipt counts
BNo, unless the third party is registered
CNo, unless it crosses a State border
DYes, delivery on his direction counts
Answer & Solution
Correct answer: D. Yes, delivery on his direction counts
The Explanation to Section 16(2)(b) deems receipt where goods are delivered to another person on the registered person's direction, even through documents of title.
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