https://www.taxtmi.com/caselaws?id=105791 Where a job-worker manufactures branded goods exclusively for the brand owner, and the job-worker is neither a registered user nor a licensee of the mark, the sale by the manufacturer is not treated as the first taxable sale under the sixth proviso to section 5(3)(a) of the Karnataka Sales Tax Act, 1957. The statutory scheme and the accompanying illustration indicate that, in such arrangements, the first taxable sale is the sale by the brand owner. The third proviso, not the sixth proviso read with Explanation III, governs the transaction, so the brand owner cannot claim deemed tax paid or set-off on the footing that tax was borne at the manufacturer's sale. en-us Wed, 22 Nov 2006 00:00:00 +0530 Mon, 26 Aug 2013 17:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105791 Where a job-worker manufactures branded goods exclusively for the brand owner, and the job-worker is neither a registered user nor a licensee of the mark, the sale by the manufacturer is not treated as the first taxable sale under the sixth proviso to section 5(3)(a) of the Karnataka Sales Tax Act, 1957. The statutory scheme and the accompanying illustration indicate that, in such arrangements, the first taxable sale is the sale by the brand owner. The third proviso, not the sixth proviso read with Explanation III, governs the transaction, so the brand owner cannot claim deemed tax paid or set-off on the footing that tax was borne at the manufacturer's sale. Case-Laws VAT and Sales Tax Wed, 22 Nov 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105791