https://www.taxtmi.com/caselaws?id=465797 Inter-unit transfer of clinker between two adjoining manufacturing units owned by the same juristic person constituted a "sale" for purposes of sales tax exemption. The HC held that a taxable sale requires transfer of property between distinct persons; mere movement of goods from one unit to another of the same entity for captive consumption remains a stock transfer, and "sale to oneself" is legally impermissible. Relying on the principle affirmed in an earlier HC precedent, the Court found that separate unit registration does not create separate legal personalities. Consequently, the transfer of clinker from one unit to the other was not exigible to tax as a sale, the exemption claim stood, and the tax revisions were dismissed. en-us Thu, 17 Aug 2023 00:00:00 +0530 Fri, 09 Jan 2026 19:03:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=465797 Inter-unit transfer of clinker between two adjoining manufacturing units owned by the same juristic person constituted a "sale" for purposes of sales tax exemption. The HC held that a taxable sale requires transfer of property between distinct persons; mere movement of goods from one unit to another of the same entity for captive consumption remains a stock transfer, and "sale to oneself" is legally impermissible. Relying on the principle affirmed in an earlier HC precedent, the Court found that separate unit registration does not create separate legal personalities. Consequently, the transfer of clinker from one unit to the other was not exigible to tax as a sale, the exemption claim stood, and the tax revisions were dismissed. Case-Laws VAT / Sales Tax Thu, 17 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=465797