https://www.taxtmi.com/caselaws?id=116450 Use of a trade mark acquired with a manufacturing unit as a going concern does not amount to use of another person's brand name where the sale transfers assets, goodwill, trade marks, designs, know-how and related rights. The purchaser may continue the business under the same name and use the assigned trade mark after completion of the transfer. A restrictive clause does not negate assignment unless it establishes that the seller retained ownership for the goods manufactured. Such assignment can preserve eligibility for small scale exemption, including where the same brand name has separate ownership for different goods. en-us Tue, 17 May 2005 00:00:00 +0530 Tue, 12 Jun 2012 16:23:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116450 Use of a trade mark acquired with a manufacturing unit as a going concern does not amount to use of another person's brand name where the sale transfers assets, goodwill, trade marks, designs, know-how and related rights. The purchaser may continue the business under the same name and use the assigned trade mark after completion of the transfer. A restrictive clause does not negate assignment unless it establishes that the seller retained ownership for the goods manufactured. Such assignment can preserve eligibility for small scale exemption, including where the same brand name has separate ownership for different goods. Case-Laws Central Excise Tue, 17 May 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116450