In this Act unless the context otherwise requires:

(xlvii) "Sale" with all its grammatical variations and cognate expressions means any transfer of property in goods for cash or deferred payment or other valuable consideration but does not include a mortgage or hypothecation of or a charge or pledge on goods, and the words "sell", "buy" and "purchase", with all their grammatical variations and cognate expressions, shall construed accordingly and includes-

(a) (Omitted w.e.f. 01-07-2017);

(b) (Omitted w.e.f. 01-07-2017);

(c) (Omitted w.e.f. 01-07-2017);

(d) (Omitted w.e.f. 01-07-2017);

(e) supply of goods made by a society, trust, club or association, whether incorporated or not, to its members or otherwise;

(f) the supply, by ay of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or any drink (whether or not intoxicating), where such supply or service is made or given for cash, deferred payment or other valuable consideration;

(g) a sale within the State includes a sale determined to be inside the State in accordance with the principles formulated in Section 4 of the Central Sales Tax Act, 1956;

and such transfer, delivery or supply of any goods shall be deemed to be a sale of those goods by the person making the transfer, delivery or supply, and all grammatical variations and cognate expression shall be construed accordingly;

and 'purchase' means such acquisition of property in goods or purchase of those goods by the person to whom such transfer, delivery or supply is made.

Explanation I -(Omitted w.e.f. 01-07-2017).

Explanation II - (Omitted w.e.f. 01-07-2017)