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

State of Meghalaya - Subsection

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

(xxvi)"Purchase" means any transfer of property in goods to the person making the purchase for cash or deferred payment or other valuable consideration but does not include a transfer by way of mortgage, hypothecation, charge or pledge.