The definition of sale in the two Bihar Acts at all material times was : "2(g) " 'sale" means, with all its grammatical variations and cognate expressions, and transfer of property in goods for cash or deferred payment or other valuable consideration, including a transfer of property in goods involved in the execution of contract but does not include a mortgage, hypothecation, charge or pledge; Provided that a transfer of goods on hire purchase other instalment system of payment shall, notwithstanding the fact that the seller retains a title to any goods as security for payment of the price, be deemed to be a sale : Provided further that notwithstanding anything to the contrary in the Indian Sales of Goods Act, 1930 the sale of any good which 482 are actually in, Bihar at the time when, in respect thereof, the contract of sale as defined in section 4 of that Act is made, shall wherever the said contract of sale is made, be deemed for the purposes of this Act to have taken place in Bihar." In the present case, we arc required only to decide whether, regard being had to the decisions of this Court expounding the ambit of entry No. 48 of ,List II Seventh Schedule of the Government of India Act 1936, the tax could not be demanded as there was no sale of sugar at all.