Point out the incorrect statement in the light of the Sale of Goods Act, 1930:

The definition that includes a person who merely offers to sell goods is incorrect. Section 2(13) of the Sale of Goods Act, 1930, defines a seller as someone who sells or agrees to sell goods. Sections 2(5), 4(2) and 12(1) confirm the statements on fault, absolute or conditional contracts, and conditions or warranties.