https://www.taxtmi.com/caselaws?id=256656 A writ petition challenging sales tax proceedings was not rejected on the basis of alternate statutory remedy because the reference remedy under section 61(1) was not shown to be complete and efficacious, and the petition was already fully argued on the merits. On the substantive issue, the Court treated the agreement for use of the TATA brand marks and indicia as a taxable transfer of the right to use intangible goods under the 1985 Act, holding that exclusivity or an unconditional transfer was not required. The decision distinguished Bharat Sanchar Nigam Limited and approved the view that transfer of trademark use can attract sales tax. en-us Tue, 20 Jan 2015 00:00:00 +0530 Tue, 20 Oct 2015 16:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=256656 A writ petition challenging sales tax proceedings was not rejected on the basis of alternate statutory remedy because the reference remedy under section 61(1) was not shown to be complete and efficacious, and the petition was already fully argued on the merits. On the substantive issue, the Court treated the agreement for use of the TATA brand marks and indicia as a taxable transfer of the right to use intangible goods under the 1985 Act, holding that exclusivity or an unconditional transfer was not required. The decision distinguished Bharat Sanchar Nigam Limited and approved the view that transfer of trademark use can attract sales tax. Case-Laws VAT and Sales Tax Tue, 20 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=256656