Amendment status not verified — confirm the current text below against the official source.
(j) "prescribed authority" means such author-ity as may be prescribed: (k) "registered dealer" means a dealer registered under section 10; (I) "rules" means the rules made under tbis Act; 2 [(m) "sale" with its grammatical variations and cog- nate expressions means any transfer of property in goods by one person to another for cash or for deferred payment or for any other valuable consideration and includes the 'transfer, delivery or supply of goods by one person to an- other person in any of the following ways, namely:- (a) the transfer, otherwise than in pursuance of a contract, of property in any goods for cash, deferred payment or other valuable consideration; (b) the transfer for property in goods (whether as goods or in some other form) involved in the execution of a works contract; (c) the delivery of goods on hire-purcbase or any system of payment by instalments; (d) the transfer of the right to use any goods for any purpose (whebher or not for a specified period) for cash, deferred payment or other valuable consideration; (e) the supply of goods by any unincorporated association, or body of persons to a member thereof for cash, deferred payment or other valuable consideration; (f) the supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any ot- her 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, does not include a mortgage or hypothecation of or a pledge on goods."] 3 [Explanation 1.- Transfer of goods 00 hire-purchase or other system of payment by instalments shall be deemed to be a sale if and when there is a transfer of property or goods from the seller to the buyer;]