Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
VAT - Highlights / Catch Notes

Home Highlights April 2014 Year 2014 This

Leviability of Tax – Sales tax on Brand name holder & Licensee - ...


Supreme Court Clarifies: Brand Name Holders, Not Licensees, Liable for Sales Tax under Kerala Act Section 5(2.

April 17, 2014

Case Laws     VAT and Sales Tax     SC

Leviability of Tax – Sales tax on Brand name holder & Licensee - Tax u/s 5(2) the Kerala General Sales Tax Act, 1963 – It is the brand name holder, who has to pay tax u/s 5(2) - SC

View Source

 


 

You may also like:

  1. Demand of service tax - manufacture and sale of beer using the brand name and technical know-how of another person - not liable to service tax as Franchise Service or...

  2. Dealer's liability to pay tax - Hypothecation of goods - definition of the word “sale“ under the 1963 Act is not the same as under section 4 of the Sale of Goods Act,...

  3. Kerala State Electricity Board is not liable to tax under MAT provisions - 115JB

  4. SSI exemption - use of brand name of others - it is obvious that the appellants are not the owners of the brand name, but they have merely acquired the right to produce...

  5. SSI Exemption - since the brand name owners of the brand names affixed on the containers had not been identified in the sense that the statutory certificate of the...

  6. SSI Exemption - Use of third party brand name - permission to use the brand name by the brand name owner shall not make the respondent owner of the brand name - benefit...

  7. SSI exemption - Use of old shareholder's brand name - if the brand name were owned and used by the same company under the old management there is no need of transfer...

  8. Levy of GST - Maintenance and Repair Contract with respect to the machinery and equipment it had supplied - Supply of the MARC Holder to BCCL is not import of service...

  9. Sales Tax / VAT - Himani Navratan Oil liable to tax as Ayurvedic medicament, not as Cosmetic

  10. Brand name – SSI exemption – contention of the assessees that ‘Micro’ is not a brand name belonging to MPPL but stands for the first name of MCPPL, cannot be accepted- AT

  11. The Appellate Tribunal upheld the order that the interstate transfer of goods by the appellant from its factory in Coimbatore to its depot in Palakkad, Kerala, during...

  12. Recovery of sales tax dues - encumbered property or not - liability of auction purchasers - this is a clear case in which the Sales Tax Department had a charge on the...

  13. SSI Exemption - use of brand name of others - brand name assigned in favor of appellant or not - The notification does not provide any scope for any benefit on...

  14. SSI exemption - use of brand name of others - The appellant is fixing the brand name “Autopal” on the said goods, though the said brand name is registered in the name of...

  15. SSI Exemption - use of brand name of others - Kanachur is the name of the village and cannot be appropriated as a brand name - also, the proprietor of the appellant was...

 

Quick Updates:Latest Updates