https://www.taxtmi.com/caselaws?id=328803 Valid assignment of a brand name prevents denial of small scale industry exemption on the ground that the goods bore another person's brand name. The operative question was ownership and use of the mark, not the timing of registration before the trade mark authority. Where the brand name had been assigned to the assessee by deed of assignment, and no use of any other identified person's brand name was established, registration status was irrelevant. An unregistered trade mark did not by itself defeat the exemption, so the exemption was available. en-us Fri, 13 May 2016 00:00:00 +0530 Tue, 14 Jun 2016 13:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=328803 Valid assignment of a brand name prevents denial of small scale industry exemption on the ground that the goods bore another person's brand name. The operative question was ownership and use of the mark, not the timing of registration before the trade mark authority. Where the brand name had been assigned to the assessee by deed of assignment, and no use of any other identified person's brand name was established, registration status was irrelevant. An unregistered trade mark did not by itself defeat the exemption, so the exemption was available. Case-Laws Central Excise Fri, 13 May 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=328803