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[Cites 0, Cited by 0] [Section 2(39)] [Section 2] [Entire Act]

State of West Bengal - Subsection

Section 2(39)(e) in West Bengal Value Added Tax Act, 2003

(e)any supply of goods by any unincorporated association or body of persons to a member thereof for cash, deferred payment or other valuable consideration, and such transfer, delivery or supply of any goods shall be deemed to be a sale of those goods by the person or unincorporated association or body of persons making the transfer, delivery or supply and a purchase of those goods by the person to whom such transfer, delivery or supply is made, but does not include a mortgage, hypothecation, charge or pledge.