https://www.taxtmi.com/highlights?id=34925 Deemed sale - Transfer of right to use - Franchise agreement - royalty - The Appellant and the Petitioners grant a non-exclusive license to the franchisees, which can be revoked upon non-compliance of the terms and conditions as stipulated in their franchise arrangement. Clearly, this does not amount to a transfer of the right to use goods - not liable to sales tax / VAT - HC en-us Mon, 22 May 2017 10:46:08 +0530 Mon, 22 May 2017 10:46:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=34925 Deemed sale - Transfer of right to use - Franchise agreement - royalty - The Appellant and the Petitioners grant a non-exclusive license to the franchisees, which can be revoked upon non-compliance of the terms and conditions as stipulated in their franchise arrangement. Clearly, this does not amount to a transfer of the right to use goods - not liable to sales tax / VAT - HC Highlights VAT and Sales Tax Mon, 22 May 2017 10:46:08 +0530 https://www.taxtmi.com/highlights?id=34925