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"(29-A) 'tax on the sale or purchase of goods' includes-
(f) a tax on the supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or any drink (whether or not intoxicating), where such supply or service, is for cash, deferred payment or other valuable consideration, and such transfer, delivery or supply of any goods shall be deemed to be a sale of those goods by the person making the transfer, delivery or supply and a purchase of those goods by the person to whom such transfer, delivery or supply is made."
(iii) if there is no bill of sale, the total amount charged as the consideration for the sale or purchase of goods by a dealer either directly or through another, on his own account or on account of others, whether such consideration be cash, deferred payment or any other thing of value and shall include,-
 

(a) (the value of any goods) as determined by the assessing authority,
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12. The Constitution (Forty-Sixth Amendment) Act, 1982 was enacted by the Parliament, which came into force from 2nd February, 1983. By the said Amendment Act, Article 366 of the Constitution was amended by adding Clause (29-A) to Article 366. Consequent to the Amendment Act, the definition of 'sale' has been widened. Supply by way of or as part of any service or in any other manner whatsoever of goods being food or any other article for human consumption or any drink (whether or not intoxicating) where such supply or service is for cash, deferred payment, or other valuable consideration, shall be deemed to be a sale of those goods by the person making the supply. Certain provisions in the Act were also amended by Act 18 of 1985. Explanation-V to Section 2(n) of the said Amendment Act has specified that, notwithstanding any thing contained in this Act or the Sale of Goods Act, 1930, the 'sale of goods' includes the supply, by way of or as part of any service or in any other manner whatsoever, of goods being food or any other article for human consumption or any drink (whether or not intoxicating), where such supply or service is for cash, deferred payment or other valuable consideration and such supply of any goods shall be deemed to be a 'sale' of those goods by the person making the supply of those goods to the person to whom such supply is made. Therefore, it is clear that mere supply by way of or as part of any service, of goods for human consumption is deemed to be a 'sale' of those goods under the Act. The petitioners, as part of their catering activity, are in fact supplying by way of or as part of service, goods such as food, drinks and other articles for human consumption, to its members. Similarly, 'turnover' under Section 2(s) of the Act was amended by Act 18 of 1985. Clause (iii) of Section 2(s) (a) will make it clear that the value of the goods supplied or distributed by a society, including a co-operative society, club, firm or association to its members, will be 'turnover' under the Act.

13. The definition of 'dealer' under Section 2(e) of the Amended Act includes a society (including a co-operative society), club, firm or association which buys goods from, or sells, supplies or distributes goods to its members or which carries on business. Similarly, under Section 2(q) of the Amended Act, 'tax' has been defined to mean a tax on the supply of goods by any unincorporated association or body of persons to a member thereof for cash, deferred payment or other valuable consideration and also tax on the supply, by way of or as part of any service or in any other manner whatsoever of goods being food or any other article for human consumption or any drink (whether or not intoxicating), where such supply or service is for cash, deferred payment or other valuable consideration.