Report No. 61
2.32. Essential concept-transfer of property.-
Even here, the essential concept of transfer of the property in goods is not abandoned.
2.33. Distinction between sale and agency.-
The distinction between "sale" and "agency" has been discussed at length in Cordon Woodraffe v. S.K.M.A. Majid & Co., AIR 1967 SC 181. All this discussion is intended to drive at the submission that it is difficult to place an expanded interpretation on "sale or purchase" in Article 269, so as to cover a sale not properly so called.
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