Transfer to agent treated as sale; agent may claim input tax credit, while intra-branch single-registration transfers are not taxed. Transfers to an agent on consignment within Delhi are treated as sale under the DVAT Act and taxable, though the agent may claim input tax credit for tax paid to the principal. Transfers between places of business of the same dealer within Delhi are not sales if all branches are under a single registration and a single return; transfers between independently registered branches are taxable as sales.