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2009 (11) TMI 823 - HC - VAT and Sales TaxWhether royalty income received by the assessee from the franchisees for the use of the trade mark 'SKEI' on their products (icecreams) is exigible to tax under the Kerala General Sales Tax Act, 1963 in the hands of the assessee? Whether under the circumstances of this case, it can be said there exists the concept of 'goods', 'turnover' and 'taxable turnover' with reference to the receipt of royalty by the assessee from their franchisees? Held that:- In view of the observations made by this court in the case of Mechanical Assembly Systems (India) Pvt. Ltd. v. State of Kerala [2005 (12) TMI 536 - KERALA HIGH COURT] which was followed by us in the case of Jojo Frozen Foods (P) Ltd. v. State of Kerala (2008 (6) TMI 564 - KERALA HIGH COURT), we are of the opinion that the questions of law framed by the assessee require to be answered against the assessee and in favour of the Revenue. Accordingly, the revision petition is rejected.
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