43   Conveyances of, or agreements for, goods, wares or merchandise generally

(1)  A conveyance or agreement for the sale or conveyance of goods, wares or merchandise:

(a)  if under seal—is chargeable with a duty of $10 but is otherwise exempt from duty, or

(b)  if under hand—is exempt from duty,

      so far as the conveyance or agreement relates to the goods, wares or merchandise only.

(2)  Subsection (1) does not apply to any goods, wares or merchandise included in a conveyance or agreement to which section 43A applies, unless they are goods, wares or merchandise referred to in section 43B.

(3)  The parties to the conveyance or agreement are primarily liable for the duty chargeable under this section.