https://www.taxtmi.com/caselaws?id=165524 Sales of manufactured goods marketed under a brand name or trade mark were treated as the first sale under section 5(2) where the assessee was the effective market-facing seller and inter-group transfers to related concerns did not defeat the deeming provision. The Court held that use of a generic product name did not override the legal effect of the trade name and logo identifying the goods with the assessee, so the levy was upheld in favour of the Revenue. The later amendment introducing the definition of "brand name" in section 2(viaa) was held to be clarificatory rather than creating a new taxable incidence, and it applied to the earlier assessment year. en-us Mon, 27 Jun 2011 00:00:00 +0530 Mon, 15 Sep 2014 08:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165524 Sales of manufactured goods marketed under a brand name or trade mark were treated as the first sale under section 5(2) where the assessee was the effective market-facing seller and inter-group transfers to related concerns did not defeat the deeming provision. The Court held that use of a generic product name did not override the legal effect of the trade name and logo identifying the goods with the assessee, so the levy was upheld in favour of the Revenue. The later amendment introducing the definition of "brand name" in section 2(viaa) was held to be clarificatory rather than creating a new taxable incidence, and it applied to the earlier assessment year. Case-Laws VAT and Sales Tax Mon, 27 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165524