https://www.taxtmi.com/caselaws?id=157302 Transfers of cement between divisions of the same incorporated company, though each division was separately registered for assessment purposes, did not amount to sales because a sale requires transfer of property in goods from one person to another for consideration. Separate registration under sales tax law did not create separate juristic persons, and internal debit and credit entries, even if sales tax was shown, could not change the real character of an intra-company movement. The decisive test was whether ownership passed between distinct persons; as no such transfer occurred within the same legal entity, the transactions were not taxable sales and the assessee succeeded. en-us Tue, 29 Sep 1992 00:00:00 +0530 Thu, 03 Oct 2013 17:54:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157302 Transfers of cement between divisions of the same incorporated company, though each division was separately registered for assessment purposes, did not amount to sales because a sale requires transfer of property in goods from one person to another for consideration. Separate registration under sales tax law did not create separate juristic persons, and internal debit and credit entries, even if sales tax was shown, could not change the real character of an intra-company movement. The decisive test was whether ownership passed between distinct persons; as no such transfer occurred within the same legal entity, the transactions were not taxable sales and the assessee succeeded. Case-Laws VAT and Sales Tax Tue, 29 Sep 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157302