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[Cites 0, Cited by 0] [Section 2(3)] [Section 2] [Entire Act]

State of Punjab - Subsection

Section 2(3)(ff) in Punjab General Sales Tax Act, 1948

(ff)"Purchase" with all its grammatical or cognate expressions means that acquisition of goods specified in Schedule C [or of goods on the purchase whereof tax is payable under any provisions of this Act] [Inserted by Punjab Act 3 of 1973 w.e.f. 15.11.1972.] for cash or deferred payment or other valuable consideration otherwise than under a mortgage, hypothecation, charge or pledge' [and includes : [Inserted by Punjab Act 8 of 1987 w.e.f. 2.2.1983.]