Section 2(24)(a) in The Gujarat Value Added Tax Act, 2003
(a)in relation to-(i)the transfer, otherwise than in pursuance of a contract, of property in any goods,(ii)the transfer of the right to use any goods for any purpose, whether or not for a specified period,(iii)the supply of goods by any unincorporated association or body of persons to a member thereof,(iv)the 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,)