In Chase Brass & Copper Co. v. Franchise Tax Bd. (1970) 10 Cal.App.3d 496, the Court held that a California subsidiary was not unitary with that part of its parent's operation which dealt with materials not being purchased by the subsidiary. ( Id., 10 Cal.App.3d at p. 506.) The ties which existed between the parent and subsidiary in areas beyond the subsidiary's normal business activities appear to have been too tenuous to be given weight. Furthermore, the court noted that "the fact of the sales alone . . . does not determine the business to be unitary." ( Id., at p. 506.)