When goods are to be deemed in transit. Rep. by s. 65, ibid. Varun Kumar Jha Varun Kumar Jha is a Legal Researcher and the founder of LLB Varun. The content is written and reviewed by Varun Kumar Jha, a dedicated legal author with an LL.B. background from Karnataka State Law University (KSLU). You can review and verify the statutory language directly within the Ministry of Home Affairs Official Gazette Document. 🌐 Connect: LinkedIn | Contact Editor. Related Articles Section 102 of Indian Contract Act Section 101 of Indian Contract Act Section 99 of Indian Contract Act