Vat on inter unit transfer of store items

Dear Friends,

One of my client has two manufacturing units/Factories at same location. They have only one Centralised Store which is situated in one of the unit (Unit-I), which also serves the requirement of other unit (Unit-II).

Now my query in this regard, whether the store items issued to other unit (Unit-II) shall be treated as sale and accordingly liable to VAT?...Please help me out.

Regards

Sameer.