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2018 (12) TMI 354 - HC - VAT and Sales TaxTaxability - transfer of trade mark to sister concerns - whether the transfer of trade mark to sister concerns would lead to a transfer of right to use, thus making the transaction taxable under the Kerala Value Added Tax Act, 2003? - Held that:- It is only appropriate that there be a remand to the last fact finding authority, the tribunal to further examine the facts; specifically the terms of the agreement of franchise. The assessee shall produce the agreement before the Tribunal and the Tribunal shall examine the same. Both the assessee and the State would have right to file a revision from the order of the Tribunal since we have not expressed anything on the merits of the matter - revision disposed off.
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