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[Cites 0, Cited by 0] [Section 2(5)] [Section 2] [Entire Act]

State of Kerala - Subsection

Section 2(5)(xxi) in The Kerala General Sales Tax Act, 1963

(xxi)"Sale" with all its grammatical variations and cognate expressions means every transfer (whether in pursuance of a contract or not) of the property in goods by one person to another in the course of trade or business for cash or for deferred payment or other valuable consideration, but does not include a mortgage, hypothecation, charge or pledge;