https://www.taxtmi.com/caselaws?id=164090 A franchisee authorised to use and market products under another concern's brand name for consideration can be treated as the "brand name holder" under section 5(2) of the Kerala General Sales Tax Act, 1963. The Court rejected the restrictive view that only the absolute owner of the brand could fall within that term, holding that the provision must be read to cover commercial arrangements where brand names are licensed or assigned. On that interpretation, tax liability attached to the respondent as the person holding and using the brand name during the relevant period, and the assessments were restored. en-us Thu, 26 Feb 2009 00:00:00 +0530 Mon, 17 Nov 2014 13:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164090 A franchisee authorised to use and market products under another concern's brand name for consideration can be treated as the "brand name holder" under section 5(2) of the Kerala General Sales Tax Act, 1963. The Court rejected the restrictive view that only the absolute owner of the brand could fall within that term, holding that the provision must be read to cover commercial arrangements where brand names are licensed or assigned. On that interpretation, tax liability attached to the respondent as the person holding and using the brand name during the relevant period, and the assessments were restored. Case-Laws VAT and Sales Tax Thu, 26 Feb 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164090