As per Central sales tax Act, 1956, Sales Means there should be transfer of property .i.e change of ownership from one person to another person and that transfer is for some valuable consideration means if you are transferring something then you must get something in return then only it will considered as sales.
“sale”, with its grammatical variations and cognates expression, means any transfer of property in goods by one person to another for cash or deferred payment or for any other valuable consideration, and includes,
- a transfer, otherwise than in pursuance of a contract, of property in any goods for cash, deferred payment or other valuable consideration
- a transfer of property in goods (whether as goods or in some other form) involved in the execution of a works contract
- a delivery of goods on hire-purchase or any system of payment by installments
- a transfer of the right to use any goods for any purpose (whether or not for a specified period) for cash, deferred payment or other valuable consideration
- a supply of goods by any unincorporated association or body of persons to a member thereof for cash deferred payment or other valuable consideration
- a supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or any drink (whether or not intoxicating), where such supply or service, is for cash, deferred payment or other valuable consideration, but does not include a mortgage or hypothecation of or a charge or pledge on goods