(l)"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 other valuable consideration, and includes-(i)a transfer of goods on hire-purchase or other system of payment by installments, but does not include a mortgage or hypothecation of, or a charge or pledge on, goods;(ii)supply of goods by a society (including a co-operative society), club, firm or any association to its members for cash or for deferred payment, or for commission, remuneration or other valuable consideration, whether or not in the course of business; and(iii)transfer of goods by an auctioneer referred to in sub-clause(iv)of clause (e);
