The delivery contract is legally binding if it has been printed on an extrajudicial stamp document or an electronic stamp document, signed and dated by both the supplier and the buyer. The value of the buffer paper depends on the state in which it is executed. Each state of India has provisions regarding the amount of stamp duty to be paid on such agreements. Information on stamp duty to be paid can be found on the web pages of the Land Government. For example, the Karnataka state website provides details on the stamp duty to be paid on the agreements, as does the Delhi website. Under these agreements, the supplier and the buyer set out their expectations regarding the sale and acquisition of the goods as well as the general behaviour and limits of the relationship between them. . . .