https://www.taxtmi.com/caselaws?id=162659 A brand name holder who merely permits another concern to manufacture confectionery under the brand, while retaining ownership and exclusive selling rights in Kerala, remains the brand name holder for section 5(2) of the Kerala General Sales Tax Act, 1963. Sales of the branded goods by that holder are treated as the first sale, so tax liability under section 5(2) was sustained. A separate claim for reduction of tax under rule 32(13B), based on earlier taxation of the goods, was not granted in revision because the Tribunal had already directed the assessing authority to examine that claim at the assessment stage. en-us Fri, 09 Sep 2005 00:00:00 +0530 Wed, 12 Mar 2014 13:07:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162659 A brand name holder who merely permits another concern to manufacture confectionery under the brand, while retaining ownership and exclusive selling rights in Kerala, remains the brand name holder for section 5(2) of the Kerala General Sales Tax Act, 1963. Sales of the branded goods by that holder are treated as the first sale, so tax liability under section 5(2) was sustained. A separate claim for reduction of tax under rule 32(13B), based on earlier taxation of the goods, was not granted in revision because the Tribunal had already directed the assessing authority to examine that claim at the assessment stage. Case-Laws VAT and Sales Tax Fri, 09 Sep 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162659