Transaction value and connected person treatment in excise valuation: proprietary concerns not inter connected undertakings, relief on valuation and c...
Appointment of Registrars as adjudicating officers under Companies Act reallocates territorial jurisdiction and sets appeal route to Regional Director...
Composite supply of drilling services and site specific chemicals characterised as composite supply; prior advance rulings set aside, tax rate left op...
Cross country pipeline classification and ITC entitlement: pipelines outside factory treated as immovable, ITC disallowed under Section 17 restriction...
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International exhaustion of rights and refurbishment of end-of-life HDDs are examined: the noscitur a sociis principle informs reading of "changed" with "impaired." Reverse passing off is not a cause of action under the Trade Marks Act. Passing off requires goodwill, misrepresentation and probable damage; on the material before the court no prima facie misrepresentation or misappropriation of goodwill was shown. Statutory infringement requires use of the registered mark in the course of trade; removal of the proprietor's marks before resale means no use and thus no prima facie infringement. Consequently, interlocutory reliefs were rejected on these grounds.
International exhaustion of rights and refurbishment of end-of-life HDDs are examined: the noscitur a sociis principle informs reading of "changed" with "impaired." Reverse passing off is not a cause of action under the Trade Marks Act. Passing off requires goodwill, misrepresentation and probable damage; on the material before the court no prima facie misrepresentation or misappropriation of goodwill was shown. Statutory infringement requires use of the registered mark in the course of trade; removal of the proprietor's marks before resale means no use and thus no prima facie infringement. Consequently, interlocutory reliefs were rejected on these grounds.
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