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<h1>Risk Transfers to Buyer Upon Property Transfer Under Sales of Goods Act, 1930, Section 26; Fault Delays Affect Liability.</h1> Under Section 26 of the Sales of Goods Act, 1930, risk associated with goods transfers from the seller to the buyer when the property in the goods is transferred, regardless of whether delivery has occurred. If delivery is delayed due to the fault of either party, the responsible party bears the risk for any resulting loss. This section does not alter the duties or liabilities of either party as a bailee of the other's goods.