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[Cites 0, Cited by 0] [Section 2(4)] [Section 2] [Entire Act]

State of Meghalaya - Subsection

Section 2(4)(xxxii) in Meghalaya Value Added Tax Act, 2003

(xxxii)"Sale" with all its grammatical variations and cognate expression means every transfer of the property in goods, other than by way of mortgage, hypothecation, charge or pledge by one person to another in the course of trade or business for cash, deferred payment or other valuable consideration and includes:-