In thisActunlessthereis anythingrepugnantin the sub-

In this Act unless there is anything repugnant in the sub-ject or context,- (a) "business" includes any trade, commerce or manufac-ture or any adventure or concern in the nature of trade, commerce or manufacture carried on with or without a motive for profit whether or not any profit accrues from such activities and any transaction ancillary or incidental to or in connection with such trade, commerce or manufacture or adventure or concern; (b) "commissioner" means the Commissioner of Commer-cial Taxes appointed under sub-section (1) of Section 3; (c) "dealer" means any person who carries on business of buying and selling of goods for commission, remuneration or otherwise and includes any firm, Hindu Undivided Family, company, corporation, a department of Government, society, club or association, [the incorporation of such society, club or association]; Explanation 1.- A factor, broker, commission-agent, del-credere agent, auctioneer or any other mercantile agent, by whatever name called who carries on the business of buying or selling of goods and who has, in the course of his business, authority to sell goods belonging to their ow-ners, shall be deemed to be a dealer for the purposes of this Act; Explanation 2.- The manager or agent of a dealer residing outside the State, and who sells or purchases goods in the State, shall in respect to such business, be deemed to be a dealer for the purpose of this Act; (d) "declared goods" means the goods declared by section 14 of the Central Sales Tax Act, 1956 to be of special importance in inter-State trade or commerce; (e) "goods" means all kinds of movable property in solid, liquid or gaseous form, and includes all materials, com-modities, articles and also electricity but does not include newspapers, actionable claims, stocks, shares and securities; Explanation.-Materials, commodities and articles attached to or forming part of immovable property which are agreed to be severed under the contract of sale, shall be deemed to be goods within the meaning of this clause; (f) "manufacture" with all its grammatical variations and cognate expressions, means producing, making, extracting, altering, ornamenting, finishing or otherwise processing or adopting, any goods but does not include such manufacture or manufacturing process as may be prescribed; (g) "notification" means a notification published in the Official Gazette; (h) "place of business" includes- (1) in the case of any dealer who carries on business through an agent (by whatever name called), the place of business of such agent; (2) a warehouse, godown or other place where a dealer stores his goods; and (3) a place, where a dealer keeps his books of accounts; (i) "prescribed" means prescribed by rules made under this Act; (j) "prescribed authority" means such authority as may be prescribed: (k) "registered dealer" means a dealer registered under section 10; (I) "rules" means the rules made under this Act; (m) "sale" with its grammatical variations and cog-nate expressions means any transfer of property in goods by one person to another for cash or for deferred payment or for any other valuable consideration and includes the transfer, delivery or supply of goods by one person to another person in any of the following ways, namely:- (a) the transfer, otherwise than in pursuance of a contract, of property in any goods for cash, deferred payment or other valuable consideration; (b) the transfer for property in goods (whether as goods or in some other form) involved in the execution of a works contract; (c) the delivery of goods on hire-purchase or any system of payment by instalments; (d) the 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; (e) the supply of goods by any unincorporated association, or body of persons to a member thereof for cash, deferred payment or other valuable consideration; (f) the 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, does not include a mortgage or hypothecation of or a pledge on goods.