09 April 2015
"unfructified sales" means sales is void ab-initio (i.e. due to non payment of sale and non fulfilment of conditions of mercantile laws) where the goods sold are returned for the reason that they were not taken delivery of by the person to whom they were intended.
Other than the above, sale made is a fructified sale.
The difference to note is between un-fructified sale and sales return
"sales return" on normal basis means return due to inferior quality or by some other reason.
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