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[Cites 0, Cited by 0] [Section 2(40)] [Section 2] [Entire Act]

State of Uttarakhand - Subsection

Section 2(40)(g) in Uttaranchal Value Added Tax Act, 2005

(g)a transfer of property in goods by an auctioneer referred to in clause (g) of sub-section (11) or sale of goods by any dealer in the course of any other activity in the nature of banking or insurance, who in the course of his main activity also sells goods repossessed or reclaimed; and such delivery, transfer or supply of any goods under clauses (a) to (g) above shall be deemed to be the sale of those goods by the person making the delivery, transfer or supply, and purchaser of those goods shall be the person to whom such delivery, transfer or supply is made;