(n) 'Sale ' with all its grammatical variations and cognate expressions means any transfer of property in goods for cash or deferred payment or for other valuable consideration and includes a transfer of property in goods involved in the supply or distribution of goods by a society or club or any association to its members, but does not include a mortgage, hypothecation charge or pledge, and the word 'purchase ' shall be construed accordingly;" For all these words to apply, the pivotal factor is 'goods ' which is defined in substantially similar manner in both the Sale of Goods Act and in section 2(g) of the MPGST Act which latter reads: "2 (g) "goods" means all kinds of movable property other than actionable claims, newspapers, stocks, shares, securities or Government stamps and includes all materials, articles and commodities whether or not to be used in the construction, fitting out, improvement or repair of movable or immovable property; and also includes all growing crops, grass, trees, plants and things attached to, or forming part of the land which are agreed to be severed before sale or under the ' contract or sale;" The key expressions which unlock the mystique of turn over curesale of goods are the last inclusive limb of the clause 'also includes . trees which are agreed to be severed under the contract of sale '.