M/S Hilton Roulunds Ltd. vs Commissioner Of Income Tax on 20 April, 2018
In
McDonalds (supra), the Court was concerned with the question as to
whether the consideration revealed by the McDonalds was taxable under the
Delhi Value Added Tax Act, 2004 („DVAT Act‟, for short). This Court held
that proceedings were under the sale or purchase of goods while in a
trademark license arrangement, the franchise agreement, insofar as they
were related to the right to use the mark, were not subjected to DVAT levy.
The observations of the Court are under: