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Transactions considered liable for tax under the DVAT Act-Sales

Transactions considered liable for tax under the DVAT Act-Sales
According to the section 2(1)(zc), the term “Sale” includes the following transactions:

The transfer of property in goods or by one person to another
The transfer of property by an auctioneer, bank, or insurance company
The transfer of goods or products on the hire-purchase basis or other system of installments
The supply of goods or products by a society, co-operative or other, club, firm, organization, or any association to its members
The transfer of goods or products, otherwise than in pursuance of a contract or agreement work contract transactions
Leasing – Transfer of right to use goods or products
Transfer or supply of any goods, products, or even food items, etc. in any way or manner
Any type of disposal of goods and products as unclaimed or confiscated, or unserviceable or scrap, surplus, old or antiquated, obsolete or old-fashioned, or as discarded material or waste goods or products.

Transactions considered liable for tax under the DVAT Act-Sales Form

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