https://www.taxtmi.com/caselaws?id=462700 An instrument that transferred the contractual right to claim delivery of goods was treated as an assignment of a chose in action, not as a mere agreement for sale of goods. On that construction, the right assigned amounted to property transferred inter vivos within the statutory definition of conveyance, so the document attracted ad valorem stamp duty. It could not be treated as an exempt mercantile agreement relating exclusively to the sale of goods. The alternative reliance on the provision dealing with mercantile documents of title to goods was not pursued at that stage. en-us Fri, 16 Nov 1906 00:00:00 +0530 Thu, 10 Jul 2025 16:19:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=462700 An instrument that transferred the contractual right to claim delivery of goods was treated as an assignment of a chose in action, not as a mere agreement for sale of goods. On that construction, the right assigned amounted to property transferred inter vivos within the statutory definition of conveyance, so the document attracted ad valorem stamp duty. It could not be treated as an exempt mercantile agreement relating exclusively to the sale of goods. The alternative reliance on the provision dealing with mercantile documents of title to goods was not pursued at that stage. Case-Laws Indian Laws Fri, 16 Nov 1906 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=462700