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<h1>Seller Must Deliver, Buyer Must Accept and Pay as per Contract Terms Under Sales of Goods Act, 1930, Section 31.</h1> The Sales of Goods Act, 1930, under Chapter IV, outlines the duties of the seller and buyer in the performance of a contract. Section 31 specifies that the seller is obligated to deliver the goods, while the buyer must accept and pay for them as per the agreed terms of the contract of sale.