https://www.taxtmi.com/caselaws?id=788301 Whether the agreements constitute a taxable Franchise Service was tested against the statutory requirement of a representational right to sell or manufacture identified with the franchisor and payment by the franchisee. The contracts, invoices, consignments and payment flow showed manufacturers produced to principal specifications, invoiced sales to the principal, lacked authority to sell under the principal's brand, and received manufacture consideration via adjustments. Consequently the arrangement did not meet the Franchise Service definition and the Tribunal's finding that it was a sale/manufacturing arrangement rather than a franchise was upheld. en-us Thu, 05 Feb 2026 00:00:00 +0530 Thu, 19 Mar 2026 09:00:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788301 Whether the agreements constitute a taxable Franchise Service was tested against the statutory requirement of a representational right to sell or manufacture identified with the franchisor and payment by the franchisee. The contracts, invoices, consignments and payment flow showed manufacturers produced to principal specifications, invoiced sales to the principal, lacked authority to sell under the principal's brand, and received manufacture consideration via adjustments. Consequently the arrangement did not meet the Franchise Service definition and the Tribunal's finding that it was a sale/manufacturing arrangement rather than a franchise was upheld. Case-Laws Central Excise Thu, 05 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788301