(m)[ "sale" with its grammatical variations and cognate expressions means any transfer of property in goods by one person to another for cash or for deferred payment or for any other valuable consideration and includes the "'transfer, delivery or supply of goods by one person to an other person in any of the following ways, namely: [Inserted by the Sikkim Sales Tax (Amendment) Act No. 4 of 1986 w.e..1/4/1986.]