Tax on sale or purchase of goods defined to include transfers, works contracts, hire purchase, right to use, and supplies of consumables.

A tax on the sale or purchase of goods covers transfers of property in goods otherwise than in pursuance of a contract, transfers of goods in execution of a works contract, delivery of goods on hire purchase or instalment systems, transfer of the right to use goods for consideration, supplies by unincorporated associations to members for consideration, and supplies of goods as part of a service (including food and drink), with such transfers treated as sales by the supplier and purchases by the recipient.

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