https://www.taxtmi.com/caselaws?id=158752 Industrial alcohol consumed captively within the same company's own chemical unit did not constitute a sale or purchase under the United Provinces Sales of Motor Spirit, Diesel Oil and Alcohol Taxation Act, 1939, because the charging provision applied to the first purchase and the statutory concept of sale required transfer for consideration between distinct entities. As the distillery and chemical unit belonged to the same undertaking, there was no transfer to another person and a person could not sell goods to itself. Article 366(29A) did not change that position, since it did not deem a transfer by a company to itself to be a sale; no purchase tax was leviable. en-us Thu, 08 May 1997 00:00:00 +0530 Wed, 06 Nov 2013 15:55:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158752 Industrial alcohol consumed captively within the same company's own chemical unit did not constitute a sale or purchase under the United Provinces Sales of Motor Spirit, Diesel Oil and Alcohol Taxation Act, 1939, because the charging provision applied to the first purchase and the statutory concept of sale required transfer for consideration between distinct entities. As the distillery and chemical unit belonged to the same undertaking, there was no transfer to another person and a person could not sell goods to itself. Article 366(29A) did not change that position, since it did not deem a transfer by a company to itself to be a sale; no purchase tax was leviable. Case-Laws VAT and Sales Tax Thu, 08 May 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158752