https://www.taxtmi.com/caselaws?id=221548 Transfer of the right to use a trade mark was treated as taxable goods under the U.P. Value Added Tax Act, and tax had been charged and deposited on the transaction. A registered selling dealer was therefore entitled to issue tax invoices under the statutory framework, and no violation of any provision was shown. On that basis, invocation of the penal power for issuing tax invoices was held unjustified, and the notice was quashed as without jurisdiction. The separate question of input tax credit was left open. en-us Tue, 15 Jan 2013 00:00:00 +0530 Fri, 01 Mar 2013 18:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=221548 Transfer of the right to use a trade mark was treated as taxable goods under the U.P. Value Added Tax Act, and tax had been charged and deposited on the transaction. A registered selling dealer was therefore entitled to issue tax invoices under the statutory framework, and no violation of any provision was shown. On that basis, invocation of the penal power for issuing tax invoices was held unjustified, and the notice was quashed as without jurisdiction. The separate question of input tax credit was left open. Case-Laws VAT and Sales Tax Tue, 15 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221548