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Lal Products vs. Intelligence Officer (Kerala High Court)

COURT:
CORAM: ,
SECTION(S): ,
GENRE:
CATCH WORDS:
COUNSEL: ,
DATE: December 6, 2018 (Date of pronouncement)
DATE: December 29, 2018 (Date of publication)
AY: -
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CITATION:
Entire law on whether the situs of sale of intangible property like trademarks & patents is the place where the contract is entered into or where the intangible is registered or where the owner is resident explained in the context of s. 9(1)(i) of Income-tax Act & the law on sales-tax

Though intangible and incorporeal, it has an existence and its situs also has to be pinned down to a particular place with reference to the owner. The situs of the principal place of business, from where the owner of such trademark exercises his right to sell specified goods, under the trademark or enforces his patent rights, which has been obtained by them as a statutory right, is the place where the goods exist.

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