https://www.taxtmi.com/caselaws?id=334165 A valid assignment of a trade mark or brand name transfers the right to use the mark to the assignee for the relevant period, so the assigned brand is not treated as belonging to another person for denying Small Scale Industry exemption. The discussion applies the principle that a registered trade mark owner may assign and transmit the mark, and once the assignment is established, the assignor cannot be treated as continuing ownership or use that would disqualify the assessee from notification benefit. en-us Thu, 01 Sep 2016 00:00:00 +0530 Tue, 08 Nov 2016 12:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334165 A valid assignment of a trade mark or brand name transfers the right to use the mark to the assignee for the relevant period, so the assigned brand is not treated as belonging to another person for denying Small Scale Industry exemption. The discussion applies the principle that a registered trade mark owner may assign and transmit the mark, and once the assignment is established, the assignor cannot be treated as continuing ownership or use that would disqualify the assessee from notification benefit. Case-Laws Central Excise Thu, 01 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334165