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Citedby 132 docs - [View All]
Indian Tea Packeting Industries ... vs Union Of India (Uoi) And Ors. on 28 March, 1988
The State Of Rajasthan And Anr. vs Karamchand Thappar And Bros. on 9 October, 1964
M/S.Coonoor Club vs The Commercial Tax Officer on 4 November, 2008
Ramji Prasad vs Commissioner Of Commercial Taxes on 19 April, 1990
Brooke Bond India Ltd. vs Union Of India And Ors. on 24 September, 1982

[Section 2] [Complete Act]
Central Government Act
Section 2(f) in the Central Sales Tax Act, 1956
(f) “registered dealer” means a dealer who is registered under section 7; 6[(g) “sale”, with its grammatical variations and cognate expressions, means any transfer of property in goods by one person to another for cash or deferred payment or for any other valuable consideration, and includes,—
(i) a transfer, otherwise than in pursuance of a contract, of property in any goods for cash, deferred payment or other valuable consideration;
(ii) a transfer of property in goods (whether as goods or in some other form) involved in the execution of a works contract;
(iii) a delivery of goods on hire-purchase or any system of payment by instalments;
(iv) a transfer of the right to use any goods for any purpose (whether or not for a specified period) for cash, deferred payment or other valuable consideration;
(v) a supply of goods by any unincorporated association or body of persons to a member thereof for cash, deferred payment or other valuable consideration;
(vi) a supply, by way 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 for cash, deferred payment or other valuable consideration, but does not include a mortgage or hypothecation of or a charge or pledge on goods;]