https://www.taxtmi.com/caselaws?id=392713 Separate registration of branches or units of the same body corporate under the Act does not create independent legal personality or make them separate dealers; the statutory scheme treats them only as separate units for levy, assessment, and collection. On that basis, an inter-unit transfer of goods within the same company is not a sale because the definition of sale requires transfer between at least two legally distinct persons. The assessment and reassessment orders could not be sustained, and the writ petitions were allowed with consequential reliefs. en-us Tue, 04 Feb 2020 00:00:00 +0530 Wed, 26 Feb 2020 12:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=392713 Separate registration of branches or units of the same body corporate under the Act does not create independent legal personality or make them separate dealers; the statutory scheme treats them only as separate units for levy, assessment, and collection. On that basis, an inter-unit transfer of goods within the same company is not a sale because the definition of sale requires transfer between at least two legally distinct persons. The assessment and reassessment orders could not be sustained, and the writ petitions were allowed with consequential reliefs. Case-Laws VAT and Sales Tax Tue, 04 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=392713