https://www.taxtmi.com/caselaws?id=371843 A non-exclusive permission to use a trade-mark did not amount to a transfer of the right to use goods under Section 3F of the U.P. Trade Tax Act, 1948. The controlling test required a transfer conferring an exclusive legal right for the relevant period, together with exclusion of the transferor from simultaneous use or further transfer. Because the assessee allowed use of the mark by more than one entity and retained the ability to use or transfer the same right, the arrangement remained a licence rather than a taxable transfer. The Allahabad HC therefore held the transaction not taxable under Section 3F and rejected the revisions. en-us Mon, 10 Dec 2018 00:00:00 +0530 Tue, 11 Dec 2018 18:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371843 A non-exclusive permission to use a trade-mark did not amount to a transfer of the right to use goods under Section 3F of the U.P. Trade Tax Act, 1948. The controlling test required a transfer conferring an exclusive legal right for the relevant period, together with exclusion of the transferor from simultaneous use or further transfer. Because the assessee allowed use of the mark by more than one entity and retained the ability to use or transfer the same right, the arrangement remained a licence rather than a taxable transfer. The Allahabad HC therefore held the transaction not taxable under Section 3F and rejected the revisions. Case-Laws VAT and Sales Tax Mon, 10 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371843