https://www.taxtmi.com/caselaws?id=462753 Telangana HC held that transfer of clinker from cement unit to slag unit owned by same person cannot constitute "sale" under Section 22(1) read with Rule 10 of APGST Rules. Court ruled that adjacent units belonging to same entity transferring materials for production purposes does not attract tax liability as there cannot be sale to oneself. Distinguished from K.C.P. Limited case involving separate locations. Citing Kelvinator precedent, court noted arranging affairs to minimize tax burden is permissible. Tax revision cases rejected as lacking merit. en-us Thu, 24 Aug 2023 00:00:00 +0530 Mon, 14 Jul 2025 20:15:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=462753 Telangana HC held that transfer of clinker from cement unit to slag unit owned by same person cannot constitute "sale" under Section 22(1) read with Rule 10 of APGST Rules. Court ruled that adjacent units belonging to same entity transferring materials for production purposes does not attract tax liability as there cannot be sale to oneself. Distinguished from K.C.P. Limited case involving separate locations. Citing Kelvinator precedent, court noted arranging affairs to minimize tax burden is permissible. Tax revision cases rejected as lacking merit. Case-Laws VAT / Sales Tax Thu, 24 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=462753