https://www.taxtmi.com/caselaws?id=157498 A sale between two partnership firms composed of the same partners is not legally impossible merely because the partners are common; the decisive question is whether the concerns are in fact one firm or two distinct firms under partnership law. The distinctness of the assessees must be determined on the actual facts and circumstances, including their legal identity and partnership relationship. If the firms are truly separate, a transaction of sale between them can be valid. Common partners alone do not bar inter-firm dealing. en-us Mon, 20 Jan 1992 00:00:00 +0530 Mon, 07 Oct 2013 13:24:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157498 A sale between two partnership firms composed of the same partners is not legally impossible merely because the partners are common; the decisive question is whether the concerns are in fact one firm or two distinct firms under partnership law. The distinctness of the assessees must be determined on the actual facts and circumstances, including their legal identity and partnership relationship. If the firms are truly separate, a transaction of sale between them can be valid. Common partners alone do not bar inter-firm dealing. Case-Laws VAT and Sales Tax Mon, 20 Jan 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157498