[25] This becomes clearer when one reads the Supreme court's judgment further along at p 19:

"So a reference to a sale being concluded at the fall of the auctioneer's hammer could only refer to that stage of the transaction of sale where there is concluded an agreement between the vendor and the highest bidder, the former to sell and the latter to purchase the goods.Hence, the term 'conclusion' in the context of these sections can only mean conclusion of certain aspect of the salewhen there is an agreement between the parties to sell and buy the property but the proprietary right has yet to be conveyed from the vendor to the purchaser."

[emphasis added]

[26] In our present case, cl 6.1 of the SSA provides for the completion of the SSA:

"The completion shall take place on the completion date subject to the purchasers' undertaking to pay in full the purchase consideration and the advances to the vendor within thirty months from the date hereof. In the event the purchasers fails to provide ...".

[27] In cl 1.1 of the SSA, "completion" is defined to mean "completion of the sale and purchase of the sale shares in the manner provided in this agreement;" and "completion date" is defined to mea