https://www.taxtmi.com/caselaws?id=277581 Permission to use a trade mark was examined to determine whether it constituted a transfer of the right to use goods under Section 3F of the U.P. Trade Tax Act, 1948. The court noted that although a trade mark may be treated as goods, a taxable transfer requires satisfaction of the essential incidents of exclusive use, including availability of the goods, consensus on identity, transfer of the legal right to use, exclusion of the transferor during the period of use, and the owner's inability to grant the same right to others at the same time. As the arrangement permitted simultaneous use by multiple concerns and did not show exclusion of the owner, it was only a licence and not a transfer. en-us Wed, 04 Dec 2013 00:00:00 +0530 Wed, 12 Dec 2018 14:29:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=277581 Permission to use a trade mark was examined to determine whether it constituted a transfer of the right to use goods under Section 3F of the U.P. Trade Tax Act, 1948. The court noted that although a trade mark may be treated as goods, a taxable transfer requires satisfaction of the essential incidents of exclusive use, including availability of the goods, consensus on identity, transfer of the legal right to use, exclusion of the transferor during the period of use, and the owner's inability to grant the same right to others at the same time. As the arrangement permitted simultaneous use by multiple concerns and did not show exclusion of the owner, it was only a licence and not a transfer. Case-Laws VAT and Sales Tax Wed, 04 Dec 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=277581