2004 (6) TMI 2

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... .N.B. Nair, Member (T)]. - When the matter was posted for hearing on 14-5-2004 for consideration of stay application, upon hearing both sides, it was felt that the appeal itself could be disposed of. Accordingly, after dispensing with the requirement for pre-deposit, we took up the appeal for hearing and disposal. 2. We have perused the records and heard both sides. The appellant is a manufa .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... contention. Reference has been made to the decision of the Bombay High Court in the case of Commissioner of Sales Tax v. Duke Sons Pvt. Ltd. [1999 (112) STC 370] in support of their contention that trademark are goods and licence to use trade mark is nothing but a right to use property and the grant of licence to use trademark is a transaction of sale. 4. The appellant is right in its c .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X