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TMI BlogDealer's liability to pay tax - Hypothecation of goods - definition of the word “sale“ under the 1963...Dealer's liability to pay tax - Hypothecation of goods - definition of the word “sale“ under the 1963 Act is not the same as under section 4 of the Sale of Goods Act, 1930. The definition of the word “sale“ in section 2(xxi) in the 1963 Act is very similar to section 2(g) of the Central Sales Tax Act, 1956 - transaction liable to tax - HC ..... X X X X Extracts X X X X X X X X Extracts X X X X
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