Section 2(33) in Assam General Sales Tax Act, 1993
(33)"Sales" with all the grammatical variations and cognate expressions means any transfer of property in goods by any persons for cash, deterred payment or other valuable consideration, and includes-(i)Any transfer otherwise than in pursuance of a contract of property in any goods for cash, deterred payment or other valuable consideration;(ii)Any transfer of property in goods (whether as goods or in some other form) involved I the execution of a works-contract;(iii)Any delivery of goods on hire purchase or any system of payment by installments or under a financial lease;(iv)Any transer of the use of any goods under an operating lease;(v)Any supply of goods by an unincorporated association or a body of persons to a member thereof for cash, deferred payment or other valuable consideration;(vi)Any 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;And such delivery, transfer or supply of any goods shall be deemed to be sale of those goods by the person making the delivery, transfer or supply and a purchase of those goods by the person to whom such delivery, transfer or supply is made, but does not include a mortgage, hypothecation, charge or pledge;Explanation. - A sale or purchase shall be deemed to have taken place in the State:-(a)In a case falling under sub clause (ii), if the goods are in the State at the time of their use, application or appropriation for the execution of the works contract notwithstanding that the agreement for the works contract has been wholly or in part entered into outside the State or that the goods have been, wholly or in part, moved from outside the State;(b)In a case falling under sub clause (iii), if the goods are delivered for use in the State;(c)In a case falling under sub clause (iv), if the goods are used by the lessee within the State during any period notwithstanding that the agreement for the lease has been made outside the State or that the goods have been delivered to the lessee outside the State;(d)In any other case if the goods are in the State -(i)In the case of specific or ascertained goods, at the time the contract of sale or purchase is made; and(ii)In the case of unascertained or future goods, at the time of their appropriation to the contract of sale or purchase by the seller, whether the assent of the buyer to such appropriation is prior or subsequent to appropriation;Provided that, where there is a single contract of sale or purchase in respect of goods situated. In the State as well as in places outside the State, the provision of the Explanation shall apply as if these were a separate contract of sale or purchase in respect of goods situated in the State.Explanation 2. - Notwithstanding anything contained in this Act, two independent sales or purchases shall, for the purpose of this Act, be deemed to have taken place-(a)When the goods are transferred from a principal to his selling agent and from the selling agent to his purchaser, or(b)When the goods are transferred from the seller to a buying agent and from the buying agent to his principal, if the agent is found in either of the cases aforesaid-(i)To have sold the goods at one rate and passed on the ale proceeds to his principal at another rate; or(ii)to have purchased the goods at one rate and passed them on to his principal at another rate; or(iii)Not to have accounted to his principal for the entire collection or deductions made by him, in the sales or purchase effected by him on behalf of his principal; or(iv)To have acted for a fictitious or non existent principal.
