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[Cites 0, Cited by 0] [Section 2(18)] [Section 2] [Entire Act]

State of Gujarat - Subsection

Section 2(18)(a) in The Gujarat Value Added Tax Act, 2003

(a)in relation to-
(i)the transfer, otherwise than in pursuance of a contract of property in any goods,
(ii)the supply of goods by any unincorporated association or body of person to a member thereof,
(iii)the 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).