https://www.taxtmi.com/caselaws?id=50471 Brand name assignment under a written deed takes effect from the date fixed by the parties, not from the later date of registration. Section 2(i)(a) of the Trade and Merchandise Marks Act, 1958 treats assignment as an act done in writing by the parties, so the operative transfer arises from the consensual deed itself. Registration merely records an assignment already made and does not postpone its effective date. For a registered trade mark, Section 37 also permits assignment with or without goodwill. On that basis, the assignment was effective from 16-8-1993 and the denial of exemption could not be sustained. en-us Mon, 05 Feb 2001 00:00:00 +0530 Mon, 23 Aug 2010 10:03:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50471 Brand name assignment under a written deed takes effect from the date fixed by the parties, not from the later date of registration. Section 2(i)(a) of the Trade and Merchandise Marks Act, 1958 treats assignment as an act done in writing by the parties, so the operative transfer arises from the consensual deed itself. Registration merely records an assignment already made and does not postpone its effective date. For a registered trade mark, Section 37 also permits assignment with or without goodwill. On that basis, the assignment was effective from 16-8-1993 and the denial of exemption could not be sustained. Case-Laws Central Excise Mon, 05 Feb 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50471