whether the transfer was for other valuable consideration. The "other valuable consideration" came up for consideration before the Apex Court and this Court ... consideration. This consistent legislative practice cannot be ignored. The expression "valuable consideration" takes colour from the preceding expression "cash or deferred payment
mortgage, hypothecation, charge or pledge) for cash or deferred payment or other valuable consideration, and include-
(i) a transfer, otherwise than in pursuance ... contract, of property in any goods for cash, deferred payment or other valuable consideration;
(ii) a transfer of property in goods (whether as goods
contract, of property in any goods for cash. deferred payment of other valuable consideration;
(b) a tax on the transfer of the property in goods ... whether or not for a specified period) for cash, deferred payment or other valuable consideration;
(e) a tax on the supply of goods
body of persons to a member for cash, deferred payment or other valuable consideration is a sale. In this view of the matter, the opposite ... mortgage, hypothecation, charge or pledge) for cash or deferred payment or other valuable consideration, and include-
(i) a transfer, otherwise than in pursuance
whether or nor for a specified period) for cash, deferred payment or , oilier valuable consideration;
Provided that a person who sells agricultural or horticultural produce ... mortgage, hypothecation, charge of pledge) for cash or deferred payment or other valuable consideration, and include-
(i) a transfer, otherwise than in pursuance
account of others, whether for cash or deferred payment or other valuable consideration:
Explanation I (Omitted)
Explanation-II. Subject to such conditions and restrictions
issued thereunder if the liability of the payment of excise duty is deferred, the statutory liability to pay the excise duty by the manufacturer does ... total amount charged) as the consideration for the sale or purchase of goods (whether such consideration be cash, deferred payment or any other thing
goods directly or indirectly, for cash or deferred payment or for commission, remuneration or other valuable consideration and includes-
(i) a local authority, body corporate ... directly or otherwise for cash or for deferred payment or for commission, remuneration or other valuable consideration;
(v) every person who acts within the State
account of others, whether for cash or deferred payment or other valuable consideration:"
Explanation I (Omitted)
Explanation-II. Subject to such conditions and restrictions
goods directly or indirectly, for cash or deferred payment or for commission, remuneration or other valuable consideration and includes-
(i) a local authority, body corporate ... directly or otherwise for cash or for deferred payment or for commission, remuneration or other valuable consideration;
(v) every person who acts within the State
