Case Law Details
Case Name : Ms. Lal Products Vs Intelligence Officer (High Court Kerala)
Related Assessment Year :
Courts :
All High Courts Kerala High Court
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MS. Lal Products Vs Intelligence Officer (High Court Kerala)
Conclusion: Transfer of patent rights would be subject to CST as while transferring of intangible rights obtained under a statute, to another entity having its place of business in another State; from where the transferee intended to exercise such rights thereafter, postulated a movement of the intangible, corporeal goods from one State to another and, hence, would be an inter-state sale assessable to tax.
Held: In the prese
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