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Trade Mark is goods & Royalty received for use of it is liable to VAT
Case Law Details
- Case Name
- Malabar Gold (P.) Ltd. Vs Commercial Tax Officer (Kerala High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Kerala High Court
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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 therefore, these cases a...
