In this Act, unless the context otherwise requires-

(l) "Sale" with all its grammatical variations and cognate expressions means any transfer of property in goods, otherwise than by mortgage, hypothecation, charge or pledge, by any person for cash with or deferred payment or for any other valuable consideration and includes a transfer of property in goods or in some other form-

(i) being eatables including food or any drink (whether or not intoxicating) by way of or as part of any service or in any other manner whatsoever with or without any other amenity.

(ii) on hire purchase or any system of payment by instalments notwithstanding that the seller retains the title to any goods as security for payment of price,

(iii) in the course of supplies or distribution by a society or a club or any association or any other body of persons, whether or not, incorporated, and

(iv) transfer of the right to use any goods for any purpose (whether or not for a specified period), and the word purchase shall be construed accordingly;

(v) in case of services covered under the definition of goods, the transaction, whether involving the transfer of property or not, shall be deemed to be a sale by the person making the same.

Explanation 1. A transfer of property in goods for cash or deferred payment or other valuable consideration, whether on licence, permit or otherwise, shall notwithstanding that goods are controlled goods be deemed to be a sale.

Explanation 2.- (a) The sale of goods shall be deemed, for the purposes of this Act, to have taken place in the state, wherever the contract of sale might have been made, if the goods are within the State:-

(i) in the case of specific or ascertained goods at the time the contract of sale is made; and

(ii) in the case of unascertained or future goods at time of their appropriation to the contract of sale by the seller whether the assent of the other party is prior or subsequent in such appropriation:

(b) where there is a single contract of sale of goods situated at more places than one the provision of clause (a) shall apply as if there were separate contracts in respect of the goods at each of such places;