https://www.taxtmi.com/caselaws?id=470176 Sale of lubricating oil purchased in bulk, repacked into smaller containers, and marketed under the dealer's distinct "Vicrocil" brand was treated as a deemed first sale under Section 5AA. The provision applies where a dealer holding a trademark sells goods otherwise than at the first point of sale, and "trademark" includes both registered and unregistered marks. Registration is therefore unnecessary where the dealer adopts and uses a distinctive trade name in marketing the goods. Tax paid at the prior purchase point remains deductible when computing liability. The sales were consequently taxable as deemed first sales, with the issue resolved against the assessee. en-us Fri, 30 Jan 2026 00:00:00 +0530 Sat, 18 Jul 2026 13:39:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=470176 Sale of lubricating oil purchased in bulk, repacked into smaller containers, and marketed under the dealer's distinct "Vicrocil" brand was treated as a deemed first sale under Section 5AA. The provision applies where a dealer holding a trademark sells goods otherwise than at the first point of sale, and "trademark" includes both registered and unregistered marks. Registration is therefore unnecessary where the dealer adopts and uses a distinctive trade name in marketing the goods. Tax paid at the prior purchase point remains deductible when computing liability. The sales were consequently taxable as deemed first sales, with the issue resolved against the assessee. Case-Laws VAT / Sales Tax Fri, 30 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470176