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(11) "sale" means [the transfer of property in any goods, otherwise then in pursuance of a contract, for cash, deferred payment or other valuable consideration ] made within the State for cash or deferred payment or other valuable consideration but does not include a mortgage, hypothecation, charge or pledge;
(12) "sale" means [a delivery of goods on hire-

purchase or any system of payment by instalments] made within the State for cash or deferred payment or other valuable consideration but does not include a mortgage, hypothecation, charge or pledge.

(aa) It is well settled that every word in a statute should be given meaning. The fact that only some of the sub-clauses to Explanation (b) themselves use the word "for cash, deferred payment or other valuable consideration" means these words were not intended to apply to all deemed sales. (bb) The Petitioner's interpretation of Section 2(24) would not only necessitate a re-writing of Section 2(24) but would also require the words "cash" and "deferred payment"

to be read into several clauses of the MVAT Act. As set out above, Sections 2(20) and 2(24) only use the phrase "valuable consideration" and not "cash, deferred payment or other valuable consideration". The Petitioner's interpretation of Section 2(24) would result in a re-writing of these definitions. Similarly, under Section 3 of the MVAT Act the liability to pay tax is that of a "dealer". The definition of "dealer" in Section 2(8) provides as follows:

44 Therefore, a perusal of these definitions would mean that dealer means any person who for the purposes of or consequential to his engagement in or in connection with or incidental to or in the course of his business, buys or sells goods in the State whether for commission, remuneration or otherwise and includes every entity specified in the sub-clauses of clause (8) of section 2. There are exceptions carved out but we are not concerned with the same. The word "declared goods" is defined in section 2(9), whereas the expression 'goods' itself is defined in WP2119.16.doc section 2 clause (12). Thereafter, there are certain definitions preceding clause (24) of section 2(sale). Section 2, clause (17) defines the word "person" and by section 2 clause (20), the term "purchase price" is defined to mean the amount of valuable consideration paid or payable by a person for any purchase made, including any sum charged for anything done by the seller in respect of the goods at the time of or before delivery thereof other than the cost of insurance for transit or of installation when such cost is separately charged. The term "prescribed" is defined in section 2 clause (19) whereas the term "registered dealer" is defined in section 2(21). The words "re-sale" and "rules" are also defined in section 2 clauses (22) and (23) respectively. The word "sale price" is defined in section 2(25), whereas the term "service" is defined in section 2 clause (27). The words and expressions "turnover of purchases" and "turnover of sales" are defined in section 2, clauses (32) and (33) respectively. 45 Thus, a survey of these definitions and the substantive provisions contained in the Chapters referred by us above would indicate that in the instant case, what is brought WP2119.16.doc within the purview of the Act is a 'sale' as defined in section 2 clause (24). It means a sale of goods made within the State. Such sale must by for cash or deferred payment or other valuable consideration, but does not include what is spelt out in the first part and preceding the explanation of clause (24). Then, the Explanation follows and it is for the purpose of section 2 clause (24) itself. This explains that not only a sale within the State, including a sale determined to be inside the State in accordance with the principles formulated in section 4 of the Central Sales Tax Act, 1956. It means a transfer of property in any goods otherwise than in pursuance of a contract, for cash, deferred payment or other valuable consideration. For our purpose we have to see whether transfer of property in goods or in some other form involved in the execution of a works contract and which includes an agreement for carrying out for cash, deferred payment or other valuable consideration the works set out in sub- clause (ii) of clause (b) and all the other sub-clauses, namely, delivery of goods on hire purchase, the transfer of right to use any goods for any purpose, the supply of goods by any association of a body of persons etc and supply by way of or part of any service. Each of these are deemed to be a sale. Therefore, a WP2119.16.doc transfer of property in goods whether as goods or in some other form involved in the execution of a works contract, including the works specified in an agreement for carrying out for cash, deferred payment or other valuable consideration and enumerated in sub-clauses of clause (b) are deemed to be a sale. The sale price means the amount of valuable consideration paid or payable to a dealer for any sale entered, including any sum charged for anything done by the owner in respect of the goods at the time of or before delivery and excluding the cost specified in clause (25) of section 2 when such cost is separately charged. Thus, sale price is understood to mean the amount of valuable consideration and not necessarily in monetary terms. This is also in tune with the definition of the term 'sale' as explained above. After the constitutional amendment, we cannot ignore the plain words in the statute. Thus, cash, deferred payment or other valuable consideration cannot necessarily be understood in the manner suggested by the petitioners herein. 46 The expression "Valuable consideration" though not defined in the Act, is ordinarily understood as under :