of any service or in any other manner whatso ever, of goods, being food or any other arti cle for human consumption or any drink (wheth er or not intoxicating), where such supply or service, is for cash, deferred payment or other valuable consideration, and such transfer, delivery or supply of any goods shall be deemed to be a sale of those goods by the person making the transfer, delivery or supply and a purchase of those goods by the person to whom such transfer, delivery or supply is made ;" A new entry was inserted in List I of the Seventh Schedule to the Constitution as Entry 92 F to enable the levy of tax on the consign ment of goods where such consignment took place in the course of InterState trade of commerce; 340 "92 F. Taxes on the consignment of goods (whether the consignment is to the person making it or to any other person), where such consignment takes place in the course of Inter State trade or commerce.