Under the general rule in Section 26 of the Sale of Goods Act, 1930, in an agreement to sell, the risk…

Under the general rule in Section 26 of the Sale of Goods Act, 1930 (res perit domino), unless otherwise agreed, the goods remain at the seller's risk until the property (ownership) therein is transferred to the buyer. Because ownership has not yet passed to the buyer in an agreement to sell, the risk of loss lies with the "Seller".