https://www.taxtmi.com/caselaws?id=163628 Supplies of medicines and stores between departments of the Central Government did not constitute sales under the West Bengal Sales Tax Act, 1954, because ownership remained with the same legal entity and no transfer of property occurred between distinct persons. Such intra-governmental transfers were therefore not taxable, and the supplier was not a dealer for those transactions. Supplies to State Governments, statutory bodies or other separate recipients constituted sales where property passed to distinct entities and remained taxable. Free distribution of aid goods fell outside the taxing provision. Article 285(1) did not exempt the transactions because sales tax attaches to the act of sale rather than ownership of goods. Taxable turnover required fresh determination after segregating taxable and non-taxable supplies. en-us Tue, 14 Nov 2006 00:00:00 +0530 Sat, 05 Apr 2014 16:18:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163628 Supplies of medicines and stores between departments of the Central Government did not constitute sales under the West Bengal Sales Tax Act, 1954, because ownership remained with the same legal entity and no transfer of property occurred between distinct persons. Such intra-governmental transfers were therefore not taxable, and the supplier was not a dealer for those transactions. Supplies to State Governments, statutory bodies or other separate recipients constituted sales where property passed to distinct entities and remained taxable. Free distribution of aid goods fell outside the taxing provision. Article 285(1) did not exempt the transactions because sales tax attaches to the act of sale rather than ownership of goods. Taxable turnover required fresh determination after segregating taxable and non-taxable supplies. Case-Laws VAT and Sales Tax Tue, 14 Nov 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163628