https://www.taxtmi.com/caselaws?id=163920 Royalty paid for permitting franchisees to use a trade mark is treated as consideration for transfer of the right to use intangible goods, and is exigible to tax where the governing sales tax statute covers such transfers. The proprietor's retention of title, or the ability to license others, does not change the character of the transaction if the essential effect is a transfer of the right to use for consideration. Authorities cited under different statutory settings do not displace the applicable Kerala precedent on this point, and the royalty was therefore held taxable. en-us Mon, 23 Jun 2008 00:00:00 +0530 Sat, 06 Dec 2014 10:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163920 Royalty paid for permitting franchisees to use a trade mark is treated as consideration for transfer of the right to use intangible goods, and is exigible to tax where the governing sales tax statute covers such transfers. The proprietor's retention of title, or the ability to license others, does not change the character of the transaction if the essential effect is a transfer of the right to use for consideration. Authorities cited under different statutory settings do not displace the applicable Kerala precedent on this point, and the royalty was therefore held taxable. Case-Laws VAT and Sales Tax Mon, 23 Jun 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163920