https://www.taxtmi.com/caselaws?id=127503 Sales tax under the Ordinance applies only to bilateral transactions of sale or supply between two persons, because both concepts require one party to transfer goods to another for consideration. The court reasoned that the dealer and taxable turnover provisions do not convert self-consumption into a taxable event, and the reference to "utilisation" in the turnover rule does not alter that basic requirement. Internal use of soda ash in further manufacture therefore was not a sale or supply, and its value could not be included in taxable turnover; the assessment based on self-utilisation was held unsustainable. en-us Sat, 09 Oct 1954 00:00:00 +0530 Mon, 11 Mar 2013 14:36:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127503 Sales tax under the Ordinance applies only to bilateral transactions of sale or supply between two persons, because both concepts require one party to transfer goods to another for consideration. The court reasoned that the dealer and taxable turnover provisions do not convert self-consumption into a taxable event, and the reference to "utilisation" in the turnover rule does not alter that basic requirement. Internal use of soda ash in further manufacture therefore was not a sale or supply, and its value could not be included in taxable turnover; the assessment based on self-utilisation was held unsustainable. Case-Laws VAT and Sales Tax Sat, 09 Oct 1954 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127503