What is the definition of "tax on the sale or purchase of goods"?
The definition of "tax on the sale or purchase of goods" includes a tax on the transfer, otherwise than in pursuance of a contract, of property in any goods for cash, deferred payment or other valuable consideration; a tax on the transfer of property in goods (whether as goods or in some other form) involved in the execution of a works contract; a tax on the delivery of goods on hire-purchase or any system of payment by instalments; a tax on 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; and a tax on the supply of goods by any unincorporated association or body of persons to a member thereof for cash, deferred payment or other valuable consideration.