https://www.taxtmi.com/caselaws?id=161675 Where a manufacturer under an OEM arrangement merely fabricates branded goods to the brand owner's specifications without any independent right to use the trademark, the transaction falls under the third proviso to section 5(3)(a) of the Karnataka Sales Tax Act, not the sixth proviso. The sixth proviso applies only to sales under a brand name by the trademark holder, brand-name holder, or a dealer with the right to use the mark, and only where the sale is made to specified intermediaries. Explanation III cannot be used to secure set-off when the sixth proviso itself does not apply. The clarification was upheld and the appeal failed. en-us Tue, 20 Jan 2004 00:00:00 +0530 Mon, 03 Feb 2014 18:51:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161675 Where a manufacturer under an OEM arrangement merely fabricates branded goods to the brand owner's specifications without any independent right to use the trademark, the transaction falls under the third proviso to section 5(3)(a) of the Karnataka Sales Tax Act, not the sixth proviso. The sixth proviso applies only to sales under a brand name by the trademark holder, brand-name holder, or a dealer with the right to use the mark, and only where the sale is made to specified intermediaries. Explanation III cannot be used to secure set-off when the sixth proviso itself does not apply. The clarification was upheld and the appeal failed. Case-Laws VAT and Sales Tax Tue, 20 Jan 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161675