https://www.taxtmi.com/caselaws?id=333918 Section 5(2) of the Kerala General Sales Tax Act, 1963 applies to manufactured goods sold under a trade mark or brand name where the sale is made by the brand name holder within the State. The text states that branded "Sansui" home appliances were marketed by an assessee within the Videocon group, with the brand used on correspondence and sales materials and with entitlement to use the brand in India. It further notes that the intra-group sale structure and margin pattern did not alter the statutory consequence attached to branded sales. On that basis, the text states that second sale exemption was denied. en-us Wed, 26 Oct 2016 00:00:00 +0530 Tue, 09 Oct 2018 17:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333918 Section 5(2) of the Kerala General Sales Tax Act, 1963 applies to manufactured goods sold under a trade mark or brand name where the sale is made by the brand name holder within the State. The text states that branded "Sansui" home appliances were marketed by an assessee within the Videocon group, with the brand used on correspondence and sales materials and with entitlement to use the brand in India. It further notes that the intra-group sale structure and margin pattern did not alter the statutory consequence attached to branded sales. On that basis, the text states that second sale exemption was denied. Case-Laws VAT and Sales Tax Wed, 26 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333918