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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Amendment to Central Sales Tax Act: Section 2 now includes more transactions in 'sale' definition, excluding mortgages and pledges.</h1> In the Central Sales Tax Act, 1956, section 2 has been amended to redefine 'sale.' The new definition includes any transfer of property in goods for cash, deferred payment, or other valuable consideration. It encompasses transfers outside contracts, goods involved in works contracts, hire-purchase deliveries, rights to use goods, supplies by unincorporated associations to members, and supply of consumables as part of a service. However, it explicitly excludes mortgages, hypothecation, charges, or pledges on goods.
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