https://www.taxtmi.com/caselaws?id=162154 For purposes of the third proviso to section 5(3)(a) of the Karnataka Sales Tax Act, 1957, the phrase "otherwise to use the said name or trade mark" is of wide import and is not confined to a registered user under trade mark law. A dealer who is a permitted or licensed user, and who arranges manufacture of goods under the trade mark, falls within the statutory fiction where the goods are manufactured under that mark for that user and then sold to that user. In that setting, the user's subsequent sale is treated as the first sale in the State and is liable to tax. en-us Tue, 06 Jul 2004 00:00:00 +0530 Wed, 19 Feb 2014 17:57:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162154 For purposes of the third proviso to section 5(3)(a) of the Karnataka Sales Tax Act, 1957, the phrase "otherwise to use the said name or trade mark" is of wide import and is not confined to a registered user under trade mark law. A dealer who is a permitted or licensed user, and who arranges manufacture of goods under the trade mark, falls within the statutory fiction where the goods are manufactured under that mark for that user and then sold to that user. In that setting, the user's subsequent sale is treated as the first sale in the State and is liable to tax. Case-Laws VAT and Sales Tax Tue, 06 Jul 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162154