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of <h1>High Court ruling on VAT for brand use; cites pending appeals, allows affidavit filing for tax payment.</h1> <h3>M/s. JSW Investments Pvt. Ltd., M/s. JSW IP Holdings Pvt. Ltd. Versus The Union of India & Ors.</h3> M/s. JSW Investments Pvt. Ltd., M/s. JSW IP Holdings Pvt. Ltd. Versus The Union of India & Ors. - TMI Issues involved: Challenge to Value Added Tax on grant of permissive use of the brand name under the Maharashtra Value Added Tax Act, 2002.Analysis:1. The High Court passed an order on 10th April, 2018, due to pending appeals before the Supreme Court where the judgment was reserved. The matter was related to Tata Sons Ltd., and the decision was appealed to the Supreme Court, which had not yet passed an order as one of the bench members had retired.2. The main issue in the petitions was the challenge to Value Added Tax on the grant of permissive use of the brand name under the Maharashtra Value Added Tax Act, 2002. The petitioner's counsel argued that the decision in Tata Sons Ltd. would not apply to the present petitions as it is distinguishable. It was contended that the issue was already decided in favor of the petitioner in a previous case involving Subway Systems India Pvt. Ltd.3. The petitioner's counsel highlighted that the tax involved in both petitions had been paid, and no interim reliefs were sought. An affidavit to this effect was to be filed within a week. Due to the changed circumstances, the court granted liberty to apply for further actions or clarifications.4. The judgments in Tata Sons Ltd. and Subway Systems India Pvt. Ltd. were crucial in determining the applicability of Value Added Tax on the grant of permissive use of brand names. The status of the appeals in the Supreme Court played a significant role in the proceedings, with the court considering the implications of the pending decisions on the present case. The petitioner's argument relied on distinguishing factors to support their position against the application of the previous judgments.
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