https://www.taxtmi.com/caselaws?id=200476 A restricted, non-exclusive licence to use a brand name and know-how, retained under the transferor's supervision and control, does not amount to a transfer of the right to use goods or a trade mark. Applying that principle, brand franchise and technical fees received from beer bottling units were held not taxable as deemed sales, because the licensees acquired no exclusive legal right and the appellant retained ownership and effective control. The same reasoning applied to packaged drinking water royalty receipts, which were also held not taxable as transfer of the right to use the trade mark. The departmental appeals failed and the assessee obtained relief. en-us Fri, 17 Jan 2014 00:00:00 +0530 Fri, 30 Mar 2018 10:13:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=200476 A restricted, non-exclusive licence to use a brand name and know-how, retained under the transferor's supervision and control, does not amount to a transfer of the right to use goods or a trade mark. Applying that principle, brand franchise and technical fees received from beer bottling units were held not taxable as deemed sales, because the licensees acquired no exclusive legal right and the appellant retained ownership and effective control. The same reasoning applied to packaged drinking water royalty receipts, which were also held not taxable as transfer of the right to use the trade mark. The departmental appeals failed and the assessee obtained relief. Case-Laws VAT and Sales Tax Fri, 17 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=200476