https://www.taxtmi.com/caselaws?id=163628 Sales tax applies only where there is a transfer of property in goods between distinct legal persons, so internal supplies of medicines and stores by the petitioner to departments of the Central Government were not sales and were not taxable. Supplies to other State Governments, statutory organisations and other separate recipients were treated as sales within the 1954 Act, while free distribution of aid goods fell outside the charging provision. The Article 285(1) objection was rejected because the taxable event is the sale, not ownership of the goods. The existing assessment and demand were not sustained in their present form and the matter was remitted for fresh determination of taxable turnover. 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 Sales tax applies only where there is a transfer of property in goods between distinct legal persons, so internal supplies of medicines and stores by the petitioner to departments of the Central Government were not sales and were not taxable. Supplies to other State Governments, statutory organisations and other separate recipients were treated as sales within the 1954 Act, while free distribution of aid goods fell outside the charging provision. The Article 285(1) objection was rejected because the taxable event is the sale, not ownership of the goods. The existing assessment and demand were not sustained in their present form and the matter was remitted for fresh determination of taxable turnover. Case-Laws VAT and Sales Tax Tue, 14 Nov 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163628