TMI Blog2013 (12) TMI 1677X X X X Extracts X X X X X X X X Extracts X X X X ..... arat Ji Agarwal, Senior Advocate, assisted by Sri Nikhil Agrawal, learned counsel for the assessee. The revisions relate to the assessment year 2006-07 both under Central Sales Tax Act, 1956 and U.P. Trade Tax Act, 1948. The assessee is manufacturing and selling Indian made foreign liquor. The assessee was saddled with the liability of tax under Section 3F of the U.P. Trade Tax Act, 1948 (he ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ; (c) the transferee should have a legal right to use the goods-consequently all legal consequences of such use including any permission or licences required thereof should be available to the transferee; (d) for the period during which the transferee has such legal right, it has to be the exclusion to the transferor-this is the necessary concomitant of the plain language of the statute viz. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and circumstances, the permission to use the trade mark does not satisfy all the five tests as laid down by the Supreme Court in the case of BSNL (Supra) to bring it within the ambit of transfer of rights to use the trade marks. Accordingly, the permission granted for the use of the trade mark would only be treated as licence and not as transfer of right to use the trade mark. It would not be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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