https://www.taxtmi.com/caselaws?id=241078 A franchise arrangement permitting exclusive use of a supermarket's trade mark, goodwill, systems, names and related rights for a fixed term was treated as a transfer of the right to use goods for sales tax purposes. The court noted that the rights were proprietary and exclusively enforceable during the arrangement, the fee was linked to turnover, and the contract was distinguishable from a mere non-exclusive licence or a claim to payment. It also recognised that intangible and incorporeal property, including trade mark rights, can amount to goods when the legal right to use them is transferred. The franchise fee was therefore liable to sales tax, and the challenge failed. en-us Tue, 29 Oct 2013 00:00:00 +0530 Tue, 08 Jul 2014 11:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=241078 A franchise arrangement permitting exclusive use of a supermarket's trade mark, goodwill, systems, names and related rights for a fixed term was treated as a transfer of the right to use goods for sales tax purposes. The court noted that the rights were proprietary and exclusively enforceable during the arrangement, the fee was linked to turnover, and the contract was distinguishable from a mere non-exclusive licence or a claim to payment. It also recognised that intangible and incorporeal property, including trade mark rights, can amount to goods when the legal right to use them is transferred. The franchise fee was therefore liable to sales tax, and the challenge failed. Case-Laws VAT and Sales Tax Tue, 29 Oct 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=241078