▁money ▁and ▁part ▁goods / services . ▁ ▁Whether ▁a ▁part ▁exchange ▁is ▁a ▁sale ▁or ▁a ▁bar ter ▁is ▁a ▁fine ▁point ▁of ▁law . ▁ ▁It ▁depends ▁from ▁whether ▁a ▁mon et ary ▁value ▁is ▁assigned ▁to ▁the ▁non - m oney ▁goods ▁supplied . ▁ ▁Several ▁cases ▁at ▁law ▁clarify ▁this . ▁ ▁In ▁the ▁case ▁of ▁F lyn n ▁v ▁Mack in ▁and ▁Mah on ▁an ▁old ▁car ▁was ▁supplied ▁in ▁part ▁exchange ▁for ▁a ▁new ▁car , ▁along ▁with ▁£ 2 5 0 . ▁ ▁This ▁was ▁held ▁to ▁be ▁a ▁bar ter , ▁because ▁no ▁mon et ary ▁value ▁was ▁aff ixed ▁to ▁the ▁old ▁car . ▁ ▁However , ▁in ▁Ald ridge ▁v ▁Johnson ▁a ▁similar ▁transaction ▁was ▁held ▁to ▁be ▁a ▁sale , ▁because ▁a ▁mon et ary ▁value ▁was ▁assigned ▁to ▁the ▁item ▁being ▁ex changed ▁( 2 3 ▁bul lock s , ▁val ued ▁at ▁£ 1 9 2 ), ▁and ▁c ash ▁then ▁used ▁to ▁make ▁up ▁the ▁difference ▁to ▁the ▁price ▁of ▁the ▁item ▁being ▁purchased ▁( 1 0 0 ▁qu arters ▁of ▁bar ley , ▁val ued ▁at ▁£ 2 1 5 ). ▁ ▁If ▁the ▁contract ▁had ▁been ▁struct ured ▁as ▁" 2 3 ▁bul lock s ▁and ▁£ 2 3 ▁for ▁ 1 0 0 ▁qu arters ▁of ▁bar ley " ▁then ▁it ▁could ▁have ▁qualified ▁as ▁bar ter . ▁ ▁It ▁is ▁the ▁aff i xture ▁of ▁the ▁mon et ary ▁value ▁of ▁£ 1 9 2