Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
VAT - Highlights / Catch Notes

Home Highlights July 2013 Year 2013 This

Levy of VAT on transfer of Trade Mark to the franchisees - scope ...

VAT and Sales Tax

July 4, 2013

Levy of VAT on transfer of Trade Mark to the franchisees - scope of the term 'intangible goods' - deemed sale - not a transfer of goods - not liable to VAT - HC

View Source

 


 

You may also like:

  1. Levy of VAT - Franchise agreement - Grant of non-exclusive licence to Franchisee for use of Brand name of petitioner under the agreement for consideration is exigible to...

  2. Levy of Value Added Tax (VAT) - The State Government cannot enrich by wrongly bringing the transportation charges and the installation charges as part of sale price of...

  3. Levy of tax / VAT on franchisee fees/royalty paid - The assessee shall be liable to pay tax on the royalty received from the licensee dealers, who have been transferred...

  4. MAT computation u/s 115JB - addition of the amortization of Intangibles - The intangible assets are acquired and owned by the assessee company pursuant to the approved...

  5. Revenue entertained a view that the appellant was promoting activities of the franchisee by wearing franchisee's official cricket clothing, displaying franchisee's mark/...

  6. Valuation of the toilet soaps - trade marks provide a commercial identity to the product or service and adds value to the product and to be included in the value - AT

  7. Liability to sales tax - Transfer of right - trade mark - Right given by the petitioner is undoubtedly a transfer of right to use incorporeal or intangible goods and...

  8. Meaning and Scope of the term 'Actually paid' - Constitutional validity of Section 48(5) of the Maharashtra Value Added Tax Act, 2002 (MVAT Act, 2002)

  9. Value of dyes and chemicals - State Governments are empowered to the levy tax on the goods transferred otherwise than in pursuance of contract i.e., in execution of...

  10. Levy of tax / VAT on brand franchisee fees - The manufacturers do not get effective control of the brand name for full commercial exploitation. As such, it cannot be...

 

Quick Updates:Latest Updates