https://www.taxtmi.com/caselaws?id=175726 Industrial alcohol manufactured within an integrated unit and transferred for captive use in the assessee's own chemical plant was not subject to purchase tax under the U.P. Sales of Motor Spirit, Diesel Oil and Alcohol Taxation Act, 1939, because the transfer was for internal consumption and not a market sale. Refund of the tax paid was also allowed, as the burden had not been passed on and the doctrine of unjust enrichment did not apply. The assessee therefore obtained complete relief on both chargeability and refund. en-us Mon, 15 Mar 1999 00:00:00 +0530 Fri, 04 Dec 2015 09:45:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=175726 Industrial alcohol manufactured within an integrated unit and transferred for captive use in the assessee's own chemical plant was not subject to purchase tax under the U.P. Sales of Motor Spirit, Diesel Oil and Alcohol Taxation Act, 1939, because the transfer was for internal consumption and not a market sale. Refund of the tax paid was also allowed, as the burden had not been passed on and the doctrine of unjust enrichment did not apply. The assessee therefore obtained complete relief on both chargeability and refund. Case-Laws VAT and Sales Tax Mon, 15 Mar 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=175726