Interpretation of 'Sale' in Section 2(h) Excludes Intangible Goods like IP Rights from Tangible Goods Provisions.

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....Intellectual property right service - Definition of sale in section 2 (h) of Central Excise Act - This provisions can not be interpreted to mean that provisions that are relevant for tangible goods will apply for intangible goods when the subject involved requires a distinction to be made. - AT....