Section 2(m) in Sikkim Ecology Fund and Environment Cess Act, 2005
(m)"sales" with its grammatical variations and cognate expressions means any transfer of property in goods or services by one to another for cash or for deferred payment [and includes the transfer of property in goods (whether as goods or in some other form) involved in the execution of a works contract] [Inserted by Act No. 5 of 2008, dated 10.04.2008.];
