https://www.taxtmi.com/caselaws?id=51211 Assignment of a registered trade mark transferred the right to use the brand name to the assessees, because the deed expressly conveyed the mark, required steps for registration in their favour, and barred the assignor from further exploitation. On that basis, the brand could not continue to be treated in common parlance as belonging to the earlier owner, and the small scale industry exemption could not be denied on that ground. Section 37 of the Trade and Merchandise Marks Act, 1958 recognises assignment and transmission of a trade mark with or without goodwill, supporting the assessees' entitlement to the notification benefit. en-us Tue, 26 Feb 2002 00:00:00 +0530 Thu, 23 Sep 2010 14:07:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51211 Assignment of a registered trade mark transferred the right to use the brand name to the assessees, because the deed expressly conveyed the mark, required steps for registration in their favour, and barred the assignor from further exploitation. On that basis, the brand could not continue to be treated in common parlance as belonging to the earlier owner, and the small scale industry exemption could not be denied on that ground. Section 37 of the Trade and Merchandise Marks Act, 1958 recognises assignment and transmission of a trade mark with or without goodwill, supporting the assessees' entitlement to the notification benefit. Case-Laws Central Excise Tue, 26 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51211