2018 (12) TMI 354

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....itioner : ADV. SMT. S. K. DEVI For The Respondent : SR. GOVERNMENT PLEADER SRI V. K. SHAMSUDDIN ORDER Vinod Chandran, J The issue raised in the above revision is whether the transfer of trade mark to sister concerns would lead to a transfer of right to use, thus making the transaction taxable under the Kerala Value Added Tax Act, 2003 (for brevity "the KVAT Act only). The learned Couns....

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....he trademark in [(2015) 80 VST 173 (Bom)] Tata Sons Ltd., v. State of Maharashtra and another. An appeal has been filed by the assessee therein to the Hon'ble Supreme Court wherein in SLP No.7768/2015 by order dated 23.11.2015 there was a stay granted, but only insofar as the penalty imposed by the Assessing Authority. It is also pointed out that the Division Bench in Malabar Gold (supra) did ....

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....ther or not a trade mark, service mark, trade name or logo or any such symbol, as the case may be , is involved." 4. Left to ourselves we would have been persuaded to follow the judgment in Tata Sons Ltd(supra) but for the difficulty insofar as the said judgment having only persuasive effect while Malabar Gold is binding on us. Appropriately we would have then referred the case for decision by ....

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....n the assessee's case. We should then observe that the agreement was not looked into by any of the fact finding authorities for reason of the binding declaration of the learned Single Judge, in favour of the Revenue, which stood reversed by the Division Bench in Malabar Gold . 5. In such circumstances, it is only appropriate that there be a remand to the last fact finding authority, the tri....