38. 'Sale' and 'use'.

For the purposes of the legislation governing transactions in fertilisers and feeding stuffs1, material is treated as sold for use as a fertiliser or feeding stuff whether it is sold to be so used by itself or as an ingredient in something which is to be so used2.

The appropriation of any material by one person for use either in the performance for hire or reward of services to another person in pursuance of a contract in that behalf or under arrangements with another person not constituting a sale of the material to that other person, being arrangements which are

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