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Section 2(n) TNGST Act, Section 2(g) CST Act, 1956 Sale’ with all its grammatical ‘sale’, with its grammatical variations and cognate variations and cognate expressions means every expressions, means any transfer of the property in transfer of property in goods (other than by way of goods by one person to another mortgage, hypothecation, charge or pledge) by one for cash or deferred payment or person to another in the course for any other valuable of business for cash, deferred consideration, and includes,— payment or other valuable ____________ http://www.judis.nic.in Page No 10 of 31 W.P.No.32110 of 2007 and batch Section 2(n) TNGST Act, Section 2(g) CST Act, 1956 consideration and includes –

(iv) a transfer of the right to (iv) a transfer of the right to use use any goods for any purpose any goods for any purpose (whether or not for a specified (whether or not for a specified period) for cash, deferred period) for cash, deferred payment or other valuable consideration; (v) a supply of payment or other valuable goods by any unincorporated consideration; association or body of persons to a member thereof for cash, deferred payment or other valuable consideration;

Explanation (1-A)- Every transfer of property in goods by the Central Government or any State Government for cash or for deferred payment or other valuable consideration , whether or not in the course of business, shall be deemed to be a sale for the purposes of this Act.

Explanation (1-B)-The transfer of property involved in the purchase, sale, supply or distribution of goods through a factor, broker, commission agent or arhati, del ____________ http://www.judis.nic.in Page No 12 of 31 W.P.No.32110 of 2007 and batch credere agent or an auctioneer or any other mercantile agent, by whatever name called, whether for cash or for deferred payment or other valuable consideration, shall be deemed to be a purchase or sale, as the case may be, by such factor , broker, commission agent or arhati, del credere agent, auctioneer or any other mercantile agent, by whatever name called, for the purposes of this Act.

Explanation (1A): - A transfer of property in goods by the Central Govt. or a State Govt. for cash or for deferred payment or other valuable consideration whether or not in the course of business shall be deemed to be a sale for the purposes of this Act;

Explanation (1B): - A transfer of property in trees which grow spontaneously and which are agreed to be severed before sale or under the contract of sale by the person entitled to make such transfer, whether in the course of trade or business or otherwise, for cash or for deferred payment or other valuable consideration, shall be deemed to be a sale for the purposes of this Act;