2010 (12) TMI 1112

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....na Koundinya, Special Standing Counsel for C.T., for the respondent ORDER In this revision under section 22(1) of the Andhra Pradesh General Sales Tax Act, 1957 (the APGST Act), the question is whether the petitioner, a registered dealer on the rolls of the Commercial Tax Officer, Osmangunj Circle, Hyderabad, is liable to pay sales tax under section 5AA of the APGST Act. The fact of the m....

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....d 5000 ml as required under the provisions of the Lubricating Oils Packing and Regulations Act, 1998, and sells them by printing the name of his company "VICROCIL". According to the counsel, VICROCIL is not a registered trade mark nor it is a brand name. It is only printed to indicate that it is packed by the petitioner company. According to the counsel, unless the trade mark is registered under s....

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....accordingly and for determining the tax due to be paid by him, the tax levied and collected at the preceding point of sale if any, on the same goods shall be deducted from the tax payable by him at that point of sale." A plain reading of the above would show that the liability of a dealer who sells goods identifiable with a name becomes a holder of a trade mark and any sale by him would be deem....

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....rade mark" and the provisions of section 27 of the Trade and Merchandise Marks Act occurs. There is no inhibition under the said Act for the user of a trade mark or brand name by unregistered trade mark holders or brand name holders. Section 27 of the said Act only states that no person shall be entitled to file or institute any proceedings to prevent or to recover damages for the infringement of ....