Sec185 of com act 13

Whether a particular transaction is in the nature of loan or not will depend upon facts and circumstances of each case.  Bombay High Court in the case quoted above had held that sale on credit is not a loan.  We have to consider here whether final sale deed has been executed in favour of the MD without getting full  amount or only an agreement to sale has  been executed.  If only agreement has been executed, there should be no problem.  However, if final sale deed has been executed, the question will arise whether it is a common practice to sell immovable property on credit?  If not, why the transaction should not be treated as a loan?