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Acceptance and Refusal of Delivery under Sale of Goods Act

Introduction

The law on sales does not end with delivery of goods. It also governs what happens after delivery—whether the buyer accepts or rejects the goods. Sections 42 to 44 of the Sale of Goods Act, 1930 explain when goods are considered accepted, how rejected goods are handled, and the consequences of refusing delivery.

Meaning / Definition

Acceptance of Goods (Section 42)
A buyer is said to accept goods when he shows, by words or actions, that he agrees to keep them.

Rejection of Goods
When goods do not match the contract, the buyer can refuse them. This is called rejection.

Refusal to Take Delivery (Section 44)
If the buyer does not take delivery even when the seller is ready, it is called refusal to take delivery.

Modes or Types

Acceptance of Goods

A buyer is deemed (legally treated) to have accepted goods in the following situations:

  • When he informs the seller that he has accepted the goods
  • When he does something with the goods that shows ownership (e.g., using or selling them)
  • When he keeps the goods for an unreasonable time without rejecting them

Rejection of Goods

  • The buyer can reject goods if they do not match the contract (quality, quantity, or description)
  • Rejection must be communicated to the seller
  • The buyer is not required to physically return the goods unless agreed

Refusal to Take Delivery

  • If the seller is ready and asks the buyer to take delivery
  • And the buyer fails to do so within a reasonable time
  • Then the buyer is considered to have refused delivery

Distinction / Comparison

BasisAcceptance of GoodsRejection of GoodsRefusal to Take Delivery
MeaningBuyer agrees to keep goodsBuyer refuses defective goodsBuyer does not take delivery
Action requiredExpress or implied acceptanceInform seller of rejectionFailure to act
Ownership effectConfirms transfer of ownershipOwnership remains with sellerOwnership may remain with seller
LiabilityBuyer must pay priceNo obligation to payBuyer liable for loss and charges

Practical Example

A orders a laptop from B.

  • If A starts using the laptop → it is acceptance
  • If A finds defects and informs B → it is rejection
  • If A ignores delivery requests and does not collect the laptop → it is refusal to take delivery, and A must compensate B for storage or loss

Summary

  • Acceptance occurs when the buyer agrees or behaves like the owner of goods
  • Keeping goods without rejection for a long time amounts to acceptance
  • Buyer can reject goods if they do not match the contract
  • Buyer is not bound to return rejected goods but must inform the seller
  • Refusal to take delivery makes the buyer liable for loss and storage costs
  • These rules protect both buyer and seller after delivery of goods