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2018 (12) TMI 612 - HC - VAT and Sales TaxTaxability - transfer of right to use of non-exclusive trade mark license - Held that:- The exception carved out Clauses (d) and (e) of the paragraph no. 97 of the decision of the Supreme Court in the case of Bharat Sanchar Nigam Ltd. Vs. Union of India and others, [2006 (3) TMI 1 - SUPREME COURT] as have been found in existence in the facts of the present case, would continue to deprive the revenue from imposing any tax on such transactions. The Tribunal also appears to have noted that, in the subsequent years, the revenue authorities have themselves accepted the aforesaid position of law and not imposed tax. Revision dismissed.
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