https://www.taxtmi.com/caselaws?id=435618 Transfer of goods between two units of the same incorporated company does not amount to a sale under the Tamil Nadu General Sales Tax Act unless there is a transfer of property in goods between distinct legal persons for consideration. Separate registration certificates and different business activities do not by themselves create separate legal entities. The Tribunal's approach was faulty because it relied on independent registrations without first deciding whether the units were legally separate and capable of inter se transfer. The matter was remanded for that foundational determination, and if the units are part of the same company, the levy cannot be sustained. en-us Wed, 14 Dec 2022 00:00:00 +0530 Fri, 24 Mar 2023 09:34:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435618 Transfer of goods between two units of the same incorporated company does not amount to a sale under the Tamil Nadu General Sales Tax Act unless there is a transfer of property in goods between distinct legal persons for consideration. Separate registration certificates and different business activities do not by themselves create separate legal entities. The Tribunal's approach was faulty because it relied on independent registrations without first deciding whether the units were legally separate and capable of inter se transfer. The matter was remanded for that foundational determination, and if the units are part of the same company, the levy cannot be sustained. Case-Laws VAT and Sales Tax Wed, 14 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435618