What is Sale?
If the property in the goods is transferred (transfer of ownership) from the seller to the buyer immediately it is known as sale.
What is Agreement to Sell?
If the property in goods is to be transferred to the buyer in future or subject to the fulfillment of certain conditions it is known as an agreement to sell.
Differences between Sale and Agreement to Sell
The following are the major differences between a Sale and Agreement to Sell.