[(ff) National Tax Tribunal means the National Tax Tribunal established under Section 3 of the National Tax Tribunal Act, 2005;]

(g) prescribed means prescribed by rules made under this Act;

(h) sale and purchase , with their grammatical variations and cognate expressions, mean any transfer of the possession of goods by one person to another in the ordinary course of trade or business for cash or deferred payment or other valuable consideration;

(i) 26[* * *]

(j) 27[* * *]

(k) wholesale dealer means a person who buys or sells excisable goods wholesale for the purpose of trade or manufacture, and includes a broker or commission agent, who, in addition to making contracts for the sale or purchase of excisable goods for others, stocks such goods belonging to others as an agent for the purpose of sale.