https://www.taxtmi.com/caselaws?id=166463 Liability under section 5AA of the Andhra Pradesh General Sales Tax Act, 1957 arises when a dealer holds and uses an identifiable trade mark or brand name on goods sold at a point other than the first sale. Registration of the trade mark is not a condition precedent, so an unregistered brand name can still attract deemed first-seller treatment for sales tax purposes, with credit available for tax already paid at the preceding point. Section 27 of the Trade Marks Act, 1999 does not prevent this tax consequence, because it concerns enforcement of rights in an unregistered mark rather than its use as a sales-tax identifier. en-us Tue, 28 Dec 2010 00:00:00 +0530 Fri, 26 Sep 2014 12:43:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166463 Liability under section 5AA of the Andhra Pradesh General Sales Tax Act, 1957 arises when a dealer holds and uses an identifiable trade mark or brand name on goods sold at a point other than the first sale. Registration of the trade mark is not a condition precedent, so an unregistered brand name can still attract deemed first-seller treatment for sales tax purposes, with credit available for tax already paid at the preceding point. Section 27 of the Trade Marks Act, 1999 does not prevent this tax consequence, because it concerns enforcement of rights in an unregistered mark rather than its use as a sales-tax identifier. Case-Laws VAT and Sales Tax Tue, 28 Dec 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166463