https://www.taxtmi.com/caselaws?id=440740 Section 5(2) of the Kerala General Sales Tax Act deems the sale of branded goods by the brand name or trade mark holder within the State to be the first sale. The Court held that this statutory character is not displaced merely because the seller was exempt from tax for the relevant period, or because both entities were authorised to use the same brand. Inter se brand arrangements do not override the actual first sale for levy purposes. On that basis, the sale by Kaveri to the assessee was treated as the first sale, and the levy could not be denied. en-us Wed, 15 Mar 2023 00:00:00 +0530 Wed, 26 Jul 2023 08:17:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=440740 Section 5(2) of the Kerala General Sales Tax Act deems the sale of branded goods by the brand name or trade mark holder within the State to be the first sale. The Court held that this statutory character is not displaced merely because the seller was exempt from tax for the relevant period, or because both entities were authorised to use the same brand. Inter se brand arrangements do not override the actual first sale for levy purposes. On that basis, the sale by Kaveri to the assessee was treated as the first sale, and the levy could not be denied. Case-Laws VAT and Sales Tax Wed, 15 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440740