https://www.taxtmi.com/caselaws?id=93963 Section 45 registration under the Trade and Merchandise Marks Act, 1958 was treated as a protection mechanism for title, not a condition precedent to the validity of an assignment. The trademark transfer remained governed by contract law, so non-registration did not invalidate the deed of assignment. The partnership dissolution also did not affect the assignment because the firm was not a separate juristic person from its partners; the trademark belonged to the persons trading under the partnership name. The assessee therefore retained entitlement to the brand-name-based exemption, and the appeal failed on both grounds. en-us Tue, 08 Aug 2000 00:00:00 +0530 Fri, 18 Nov 2011 11:11:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93963 Section 45 registration under the Trade and Merchandise Marks Act, 1958 was treated as a protection mechanism for title, not a condition precedent to the validity of an assignment. The trademark transfer remained governed by contract law, so non-registration did not invalidate the deed of assignment. The partnership dissolution also did not affect the assignment because the firm was not a separate juristic person from its partners; the trademark belonged to the persons trading under the partnership name. The assessee therefore retained entitlement to the brand-name-based exemption, and the appeal failed on both grounds. Case-Laws Central Excise Tue, 08 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93963