Section 474: Transaction deemed to be made

1) If there is a give-and-take of any amount or goods between two or more persons subject to any condition, the transaction shall be deemed to have been made between them.

2) If a transaction is made pursuant to sub-section (1), the receiver of the amount or goods shall return the same to the giver of the amount or goods.

Explanation: For the purposes of this Chapter, the term “amount” includes the price of goods.