Trade Mark is goods & Royalty received for use of it is liable to VAT

HIGH COURT OF KERALA Malabar Gold (P.) Ltd. Versus Commercial Tax Officer WP (C) NOs. 38505, 38524 OF 2010 & 28351, 28376 OF 2011 & 20269 OF 2012 NOVEMBER 14, 2012 JUDGMENT 1. Malabar Gold Private Limited have filed these writ petitions challenging the levy of tax and penalty under the Kerala Value Added Tax Act (hereinafter referred to as the “Act” for short), on royalty received from their franchisees, in respect of which Service Tax under the Finance Act 1994, as amended from time to time has been paid. Issues raised in these cases are common and therefo...