2013 (12) TMI 1677

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e Party :- Nikhil Agrawal Pankaj Mithal, Heard Sri U.K. Pandey, learned Standing Counsel and Sri Bharat Ji Agarwal, Senior Advocate, assisted by Sri Nikhil Agrawal, learned counsel for the assessee. The revisions relate to the assessment year 2006-07 both under Central Sales Tax Act, 1956 and U.P. Trade Tax Act, 1948. The assessee is manufacturing and selling Indian made foreign liquor....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... must be goods available for delivery; (b) there must be a consensus ad idem as to the identity of the goods; (c) the transferee should have a legal right to use the goods-consequently all legal consequences of such use including any permission or licences required thereof should be available to the transferee; (d) for the period during which the transferee has such lega....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....n view of above, the 4th and 5th conditions as laid down by the Supreme Court do not stand fulfilled. In view of the aforesaid facts and circumstances, the permission to use the trade mark does not satisfy all the five tests as laid down by the Supreme Court in the case of BSNL (Supra) to bring it within the ambit of transfer of rights to use the trade marks. Accordingly, the permission gran....