Handicraft job work receives concessional GST only for registered principals and predominantly handmade goods; commercial resin articles remain taxabl...
Reassessment disclosure requirements permit stated reasons without revealing information sources, but prior-taxation claims require full examination b...
Independent assessment discretion and corroborated electronic evidence determine validity of on-money additions and undisclosed-consideration assessme...
HC held that import and resale of genuine trademarked goods are permissible under international exhaustion principles, subject to proper disclosure of second-hand or refurbished status. In this case, the defendant's imported goods were seized at customs before reaching market. The court permitted release of seized goods to defendant, mandating they be sold only as scrap after removing plaintiff's trademark. The key legal principle established is that importers can bring in end-of-life goods bearing original trademarks, provided complete transparency is maintained regarding the goods' condition and warranty status.
HC held that import and resale of genuine trademarked goods are permissible under international exhaustion principles, subject to proper disclosure of second-hand or refurbished status. In this case, the defendant's imported goods were seized at customs before reaching market. The court permitted release of seized goods to defendant, mandating they be sold only as scrap after removing plaintiff's trademark. The key legal principle established is that importers can bring in end-of-life goods bearing original trademarks, provided complete transparency is maintained regarding the goods' condition and warranty status.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
