TMI Blog2018 (12) TMI 354X X X X Extracts X X X X X X X X Extracts X X X X ..... - 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 si ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cial Tax Officer, Kozhikode. It is pointed out that the very judgment of the learned Single Judge which was reversed in the afore cited decision by a Division Bench of this Court was relied on by the Tribunal to find transaction of transfer of trade mark to be taxable under the KVAT Act as transfer of right to use. 2. The learned Senior Government Pleader, however, would contend that Malabar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Court. 3. We see from Kreem Foods (supra) that therein specific franchise granted for manufacture and sale of ice creams was held to be taxable turnover under Kerala General Sales Tax Act, 1963 ( for brevity the KGST Act only). A different stand was taken only for reason of the transaction of franchise being covered under the Finance Act, 1999 as taxable service from 2003 onwards under Sect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd Restaurant Association of India vs Union Of India. (1989) 3 SCC 634 having not been taken into account by the Division Bench in 2013 VST 497 (Ker) . However, we notice that the conflicting decisions from this Court and the High Court of Bombay are pending before the Hon'ble Supreme Court which is on identical question of law. In such circumstances, we would not attempt a reference and wou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... efore the Tribunal and the Tribunal shall examine the same looking at the Division Bench decision of this Court in Malabar Gold . We make it clear that 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, especially on account of the issue pending before the Hon'ble Supreme Court. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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