https://www.taxtmi.com/caselaws?id=152484 A taxable sale requires transfer of property in goods between distinct legal entities; a supply from one State-owned factory to another was therefore not a sale and fell outside sales tax. Freight charges were excluded from taxable turnover because they were not separately charged to purchasers and had been deducted from the gross amount. Once freight was outside the sale price, no Central Sales Tax could be levied on that component, even though the main transaction was covered by form D. The reference was answered in favour of the assessee on all substantive issues. en-us Wed, 30 Aug 1978 00:00:00 +0530 Thu, 04 Jul 2013 18:36:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152484 A taxable sale requires transfer of property in goods between distinct legal entities; a supply from one State-owned factory to another was therefore not a sale and fell outside sales tax. Freight charges were excluded from taxable turnover because they were not separately charged to purchasers and had been deducted from the gross amount. Once freight was outside the sale price, no Central Sales Tax could be levied on that component, even though the main transaction was covered by form D. The reference was answered in favour of the assessee on all substantive issues. Case-Laws VAT and Sales Tax Wed, 30 Aug 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152484