Section 2(23) in The Gujarat Value Added Tax Act, 2003
(23)"sale" means a sale of goods made within the State for cash or deferred payment or other valuable consideration and includes,-(a)transfer, otherwise than in pursuance of a contract, of property in goods for cash, deferred payment or other valuable consideration,(b)transfer of property in goods (whether as goods or in some other form) involved in execution of a works contract,(c)delivery of goods on hire purchase or any systems of payment by instalments.(d)transfer of the right to use any goods for any purpose (whether or not for a specified period) for cash, deferred payment or other valuable consideration,(e)supply of goods by any unincorporated association or body of persons to a member thereof for cash, deferred payment or other valuable consideration,(f)Supply of goods by a society or club or an association to its members on payment of a price or of fees or subscription or any consideration,(g)supply of goods by way of or as part of any service in any other manner whatsoever, of(h)supply of goods being food or any other article for human consumption or any drink (whether or not intoxicating) where such supply or service is for cash, deferred payment or other valuable consideration,(i)supply by way of barter of goods,(j)disposal of goods by a person in the manner prescribed in Explanation (iii) to clause 10but does not include a mortgage, hypothecation, charge or pledge; and the words "sell", "buy" and "purchase" with all their grammatical variations and cognate expressions shall be construed accordingly.Explanation. - (i) For the purposes of this clause, "sale within the State" includes a sale determined to be inside the State in accordance with the principles formulated in sub-section (2) of Section 4 of the Central Act;(ii)[ for the purpose of sub-clause (b) of the expression "works contract" means a contract for execution of works and includes such works contract as the State Government may, by notification in the Official Gazette, specify] [refer-Notification No. (GHN-23) VAT-2006 / (Section 2)(23) (1) the dated 31-3-06 and table under rule-18AA by Notification. No. (GHN-105) VAR-2006 (8) the dated 11-10-2006.];(iii)every transfer of property in goods by the Central Government, any State Government, a statutory body or a local authority for cash, deferred payment of other valuable consideration, whether or not in the course of business, shall be deemed to be a sale for the purposes of this Act;
