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In this chapter CA Rochelle Dsa explains about features of the sale of goods on approval or return basis: (a) There is a change in the possession of goods from one person to another. (b) It does not involve the transfer of ownership of goods. The ownership is passed only when the buyer gives his approval or if the goods are not returned within that specified period. (c) The customer does not incur any liability when the goods are merely sent to him. In the case of online transactions, sometimes customers are given choice to pay on receipt of goods, and in some cases, they are required to pay in advance, and then the seller ships the goods to the buyer. Even in case, the buyer has paid in advance, it retains the right of refund if the goods are returned as per the terms and conditions agreed between seller and buyer. For more videos and notes sign up: https://portal.learncab.com/login Follow Us On: Facebook: / learncab Twitter: / tweetlearncab Instagram: / learncab LinkedIn: / learncab #SaleOfGoods #CA #CAFoundation