Section 2(38) in The Rajasthan Sales Tax Act, 1994
(38)"sale" with all its grammatical variations and cognate expressions means every transfer of property in goods by one person to another for cash, deferred payment or other valuable consideration and includes-(i)a transfer, otherwise than in pursuance of a contract, of property in goods for cash, deferred payment or other valuable consideration;(ii)a transfer of property in goods (whether as goods or in some other form) involved in the execution of a works contract;(iii)any delivery of goods on hire-purchase or other system of payment by installments;(iv)a transfer of the right to use goods for any purpose (whether or not for a specified period) for cash, deferred payment or other valuable consideration;(v)a supply of goods by an unincorporated association or body of persons to a member thereof for cash deferred payment or other valuable consideration; and(vi)a supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or any drink (whether or not intoxicating), where such supply is for cash, deferred payment or other valuable consideration;and such transfer, delivery or supply shall be deemed to be a sale and the work "purchase" or "buy" shall be construed accordingly;Explanation I. - Notwithstanding anything contained in this Act, where any goods are sold in packing, the packing material in such case shall be deemed to have been sold with the goods, unless otherwise proved by the dealer;Explanation II. - A sale or purchase shall be deemed to take place inside the State-(a)in a case falling under sub-clause (ii), if the goods are in the State at the time of their use, application or incorporation in the execution of a works contract, notwithstanding that the agreement for the works contract has been wholly or in part entered into outside the State or that the goods have been wholly or in part moved from outside the State; and(b)in a case falling under sub-clause (iv), if the goods are used by the lessee within the State, whether or not for a specified period, notwithstanding that the agreement for the lease has been made outside the State or that the goods have been moved from outside the State or the goods have been delivered to the lessee outside the State;Explanation III. - Where there is a singly contract of sale or purchase in respect of goods stored or ascertained in the State as well as at places outside the State, the goods stored or ascertained in the State shall be deemed sold separately in or from the State;Explanation IV. - Where the work under a works contract is spread over in many States including the State of Rajasthan, the part of the work done within this State shall be deemed to be the sale made in the State, irrespective of the place of agreement for works or the point of movement of goods involved in the execution of that works contract;
