https://www.taxtmi.com/caselaws?id=331333 The Bombay HC distinguished between arrangements amounting to a transfer of the right to use goods and those amounting only to permissive use and service. For Bollgard technology sub-licensing, the Court found the technology embedded in supplied seeds, effective control passing to the sub-licensee, and the transferor divested of control over the identified goods; the arrangement was therefore treated as a deemed sale. For Subway franchise agreements, the Court found only limited, time-bound permission to use marks, systems and know-how under continuing control, without exclusivity or unfettered control; those agreements remained services and not deemed sales. The real substance of the transaction was decisive in each case. en-us Thu, 11 Aug 2016 00:00:00 +0530 Tue, 28 Mar 2017 17:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=331333 The Bombay HC distinguished between arrangements amounting to a transfer of the right to use goods and those amounting only to permissive use and service. For Bollgard technology sub-licensing, the Court found the technology embedded in supplied seeds, effective control passing to the sub-licensee, and the transferor divested of control over the identified goods; the arrangement was therefore treated as a deemed sale. For Subway franchise agreements, the Court found only limited, time-bound permission to use marks, systems and know-how under continuing control, without exclusivity or unfettered control; those agreements remained services and not deemed sales. The real substance of the transaction was decisive in each case. Case-Laws VAT and Sales Tax Thu, 11 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331333