https://www.taxtmi.com/caselaws?id=127979 Transfer of furniture between units of the same wholly owned corporation was not a taxable sale because a sale under the Kerala General Sales Tax Act requires transfer of property between two distinct persons for consideration; separate registration did not create separate legal personalities, so the turnover was wrongly assessed. On limitation for reopening under Section 35, the operative question was whether the reassessment order had been made effective within the prescribed period, since service could follow later; the record was not examined on that point, so the limitation issue was left for fresh consideration by the Tribunal. en-us Wed, 14 Jan 1987 00:00:00 +0530 Tue, 03 Sep 2013 17:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127979 Transfer of furniture between units of the same wholly owned corporation was not a taxable sale because a sale under the Kerala General Sales Tax Act requires transfer of property between two distinct persons for consideration; separate registration did not create separate legal personalities, so the turnover was wrongly assessed. On limitation for reopening under Section 35, the operative question was whether the reassessment order had been made effective within the prescribed period, since service could follow later; the record was not examined on that point, so the limitation issue was left for fresh consideration by the Tribunal. Case-Laws VAT and Sales Tax Wed, 14 Jan 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127979