(103)(a)"slump sale" means the transfer of one or more undertaking, by any means, for a lump sum consideration without values being assigned to the individual assets and liabilities in such transfer;(b)for the purpose of sub-clause (a)—(i)"undertaking" shall have the meaning assigned to it in clause (35)(i); and(ii)the determination of the value of an asset or liability for the sole purpose of payment of stamp duty, registration fees or other similar taxes or fees shall not be regarded as assignment of values to individual assets or liabilities;
