Under Sale, ownership passes immediately at the time when the
contract is made whereas under Agreement to Sell, passing of
ownership is postponed i.e the transfer takes place at a future time or
transfer is subject to some conditions.
In case of sale, the buyer becomes the owner immediately whereas,
in case of an agreement to sell, the seller remains the owner until
that agreement is not converted into a sale.
Sale is executed contact i.e when both the parties perform their
part whereas agreement to sell is an executory contract i.e which is
to perform in the future.
Sale gives right in rem i.e against the whole world whereas
in agreement to sell it gives right in personal i.e between the parties
Sale is always of existing property whereas agreement to sell can
be of existing property or future property.
In sale, if after the contract of sale any loss is caused to the
goods then the risk is to be borne by the buyer. (s.26) whereas in case
of an agreement to sell, the seller is still the owner of goods so if
there is any loss then that loss is to be borne by the seller only. (s.26)
in case of sale, if the buyer refuses to pay the money then the
unpaid seller may have the right to recover money u/s 46 whereas in case of
an agreement to sell, if the buyer refuses to accept and pay then the
seller may sue him for damages for non - acceptance.