https://www.taxtmi.com/caselaws?id=40798 Quality and specification requirements in a franchise arrangement did not make the manufacturer act on behalf of the trade mark owner. Where the assessee purchased concentrates and essences, manufactured aerated waters on its own account, bore independent tax status, and merely affixed the Fanta and Campa marks, the goods were not treated as manufactured for Coca-Cola Export Corporation or Pure Drinks Pvt. Ltd. The legal character of the manufacturer remained unchanged despite brand controls, and the assessee succeeded on that issue. en-us Sat, 04 Feb 1978 00:00:00 +0530 Fri, 14 May 2010 18:45:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40798 Quality and specification requirements in a franchise arrangement did not make the manufacturer act on behalf of the trade mark owner. Where the assessee purchased concentrates and essences, manufactured aerated waters on its own account, bore independent tax status, and merely affixed the Fanta and Campa marks, the goods were not treated as manufactured for Coca-Cola Export Corporation or Pure Drinks Pvt. Ltd. The legal character of the manufacturer remained unchanged despite brand controls, and the assessee succeeded on that issue. Case-Laws VAT and Sales Tax Sat, 04 Feb 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40798