Section 2(32)

“continuous supply of goods” means

a supply of goods which is provided, or agreed to be provided, continuously or on recurrent basis, under a contract,

whether or not by means of a wire, cable, pipeline or other conduit, and

for which the supplier invoices the recipient on a regular or periodic basis

and includes

supply of such goods as the Government may, subject to such conditions, as it may, by notification, specify;

Important Elements of continuous supply of goods

To qualify as continuous supply of goods, all these conditions should be satisfied:

Supply is continuous or recurring

There is a contract

Invoicing happens periodically (monthly, quarterly, etc.)

Includes supply through pipeline, wire, cable, etc. (like gas, electricity, water)

What is NOT Continuous Supply?

If a trader sells goods occasionally without:

Any long-term contract, and

No periodic invoicing arrangement,

Then it is normal supply, not continuous supply.