Definition of sale expanded to include works contracts, hire purchase, right to use and supplies of food or drink as consideration. The Finance Act, 2002 replaces the definition of sale in the Central Sales Tax Act to treat any transfer of property in goods for cash, deferred payment or other valuable consideration as a sale, explicitly including transfers outside contracts, works contracts, hire purchase and instalment systems, transfers of the right to use goods, supplies by unincorporated associations to members, and supplies of food or drink as part of services, while excluding mortgages, hypothecations, charges and pledges on goods.