TMI BlogDeemed sale - Transfer of right to use - Franchise agreement - royalty - The Appellant and the...Deemed sale - Transfer of right to use - Franchise agreement - royalty - The Appellant and the Petitioners grant a non-exclusive license to the franchisees, which can be revoked upon non-compliance of the terms and conditions as stipulated in their franchise arrangement. Clearly, this does not amount to a transfer of the right to use goods - not liable to sales tax / VAT - HC ..... X X X X Extracts X X X X X X X X Extracts X X X X
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