Section 2(s) in The Chhattisgarh Value Added Tax Act, 2005
(s)"Sale" with all its grammatical variations and cognate expressions means any transfer of property in goods for cash or deferred payment or for other valuable consideration and includes-(i)a transfer, otherwise than in pursuance of a contract, of property in any 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 works contract;(iii)a delivery of goods on hire purchase or any system of payment by instalments;(iv)a supply of goods by any unincorporated association or body of persons to a member thereof for cash, deferred payment or other valuable consideration;(v)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 or service is for cash, deferred payment or other valuable consideration;(vi)a transfer of the right to use any goods including leasing thereof for any purpose (whether or not for a specified period) for cash, deferred payment or other valuable consideration; and such transfer, delivery or supply of any goods shall be deemed to be a sale of those goods by the person making the transfer, delivery or supply and purchase of those goods by the person to whom such transfer, delivery or supply is made, but does not include a mortgage, hypothecation, charge or pledge;
