(1) If there is give-and-take of
any amount or goods between two or more persons subject to any
condition, transaction shall be deemed to have been made between
them.
(2) If a transaction is made pursuant to sub-section (1), the
receiver of amount or goods shall return the same to the giver of
amount or goods.
Explanation: For the purposes of this Chapter, the term
“amount” includes the price of a goods.