(18)expressions referring to "sale" include any transfer otherwise than by way of gift;[Explanation.-The supply of liquor by a club, mess, institute, society, lodge or other similar organisation by whatever name called to its members or their guests whether on payment of price or of any fee or subscription or not shall be deemed to be a sale within the meaning of this clause;] [Explanation added by section 2 of the Bengal Excise (West Bengal Amendment) Act, 1948 (West Bengal Act 28 of 1948).]
