https://www.taxtmi.com/caselaws?id=795296 Section 5AA deems a trademark or patent holder selling non-declared goods at a point other than the first sale to be the first seller, while allowing deduction of tax collected at the preceding point on the same goods. Blended coffee made from taxed coffee seeds and chicory, and marketed under the dealer's own trademark, falls within this deeming provision. Trademark registration is immaterial for applying the levy. Accordingly, sales of branded blended coffee at a subsequent sale point are taxable under Section 5AA. en-us Wed, 01 Jul 2026 00:00:00 +0530 Tue, 21 Jul 2026 08:32:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795296 Section 5AA deems a trademark or patent holder selling non-declared goods at a point other than the first sale to be the first seller, while allowing deduction of tax collected at the preceding point on the same goods. Blended coffee made from taxed coffee seeds and chicory, and marketed under the dealer's own trademark, falls within this deeming provision. Trademark registration is immaterial for applying the levy. Accordingly, sales of branded blended coffee at a subsequent sale point are taxable under Section 5AA. Case-Laws VAT / Sales Tax Wed, 01 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795296