Section 1. Blood for transfusion that is to say fresh human blood or plasma, liquid or dried

31. Blood for transfusion that is to say fresh human blood or plasma, liquid or dried. 32. Handspun yarn. 33. Achar and muraba except when sold in sealed containers. 1. 21st October, 1975, vide Delhi Administrator notification No. F. 4-61-1975- F in (General) (i), dated 10th October, 1975, Published in Delhi, see Gazette of India, Extraordinary, dated 10th October, 1975, Part IV. (h) "manufacture", with its grammatical variations and cognate expressions, means producing, making, extracting, altering, ornamenting, finishing or otherwise processing, treating or adapting any goods, but does not include any such process or mode of manufacture as may be prescribed; (i) "Official Gazette" means the Delhi Gazette; - (j) "prescribed" means prescribed by rules made under this Act; - (k) "registered" means registered under this Act; (l) "sale", with its grammatical variations and cognate expressions, means any transfer of property in goods by one person to another for cash or for deferred payment or for other valuable consideration, and includes— (i) a transfer of goods on hire-purchase or other system of payment by instalments, but does not include a mortgage or hypothecation of, or a charge or pledge on, goods; (ii) supply of goods by a society (including a co-operative society), club, firm or any association to its members for cash or for deferred payment, or for commission, remuneration or other valuable consideration, whether or not in the course of business; and (iii) transfer of goods by an auctioneer referred to in sub-clause (iv) of clause (e); (m) "sale price" means the amount payable to a dealer as consideration for the sale of any goods, less any sum allowed as cash discount according to the practice normally prevailing in trade, but inclusive of any sum charged for anything done by the dealer in respect of goods at the time of or before the delivery thereof other than the cost of freight or delivery or the cost of installation in cases where such cost is separately charged; (n) "tax" means sales tax payable under this Act; (o) "turnover" means the aggregate of the amounts of sale price receivable, or, if a dealer so elects, actually received by the dealer, in respect of any sale of goods made during any prescribed period in any year after deducting the amount of sale price, if any, refunded by the dealer to a purchaser in respect of any goods purchased and returned by the purchaser within the prescribed period: Provided that an election as aforesaid once made shall not be altered except with the permission of the Commissioner and on such terms and conditions as he may think fit to impose; (p) "year" means the financial year. CHAPTER I PRELIMINARY 1. Short title, extent and commencement.— (1) This Act may be called the Delhi Sales Tax Act, 1975. (2) It extends to the whole of the Union territory of Delhi. (3) It shall come into force on such date[1] as the Administrator may, by notification in the Official Gazette, appoint. 1. Motor vehicles, including chassis of motor vehicles, motor tyres and tubes, accessories, component parts and spare parts of motor vehicles and motor bodies. 1. All cereals and pulses including all forms of rice and their brans and cooked dal. 2. Flour including atta, maida, besan and suji.