s the duty of the seller to deliver the goods and of the buyer to accept and pay for them in accordance with the terms of contract of sale. Both delivery and payment are concurrent conditions unless otherwise agreed (Sec. 32). The parties have the freedom to determine the time, place and manner of delivery of goods; acceptance of delivery, and payment of price. In case the contracting parties do not make a provision regarding any of these matters in the contract of sale, then the rules of performance as prescribed in the Sale of Goods Act shall apply.