https://www.taxtmi.com/caselaws?id=160001 A trade mark licence for royalty, without transfer of ownership or any proprietary interest, is treated as a transfer of the right to use goods under the Maharashtra sales tax statute. The analysis distinguishes assignment from licence: assignment divests title, while a licence permits use for consideration. It also notes that for trade marks, physical delivery or exclusive possession is not necessary, because the taxable event is the transfer of the user-right itself. Concurrent use by more than one person does not remove the transaction from the levy, and the inclusion of trade marks in the statutory Schedule supports taxability. en-us Tue, 22 Sep 1998 00:00:00 +0530 Fri, 06 Dec 2013 16:29:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160001 A trade mark licence for royalty, without transfer of ownership or any proprietary interest, is treated as a transfer of the right to use goods under the Maharashtra sales tax statute. The analysis distinguishes assignment from licence: assignment divests title, while a licence permits use for consideration. It also notes that for trade marks, physical delivery or exclusive possession is not necessary, because the taxable event is the transfer of the user-right itself. Concurrent use by more than one person does not remove the transaction from the levy, and the inclusion of trade marks in the statutory Schedule supports taxability. Case-Laws VAT and Sales Tax Tue, 22 Sep 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160001