Section 2(3)(f) in Sikkim Sales Tax Act, 1983

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State of Sikkim - Subsection

Section 2(3)(f) in Sikkim Sales Tax Act, 1983

(f)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), where such supply or service is for cash, deferred payment or ether valuable consideration, does not include a mortgage or hypothecation of or a pledge on goods.]

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State of Sikkim - Subsection

Section 2(3)(f) in Sikkim Sales Tax Act, 1983