The Supreme Court has held that the definition of “Goods” under Section 2(m) of Uttar Pradesh Value Added Tax Act, 2008 (“UP VAT Act”) includes both taxable as well as exempted goods. Similarly, the.
The Supreme Court while relying on Explanation (iii) to Section 13 of Uttar Pradesh Value Added Tax Act, 2008 (“UP VAT Act”), has held that if during the manufacture of any taxable good any tax.
The Delhi High Court recently decreed a suit in favour of New Balance Athletics Inc., holding that dealing in counterfeit goods was sufficient to constitute infringement/passing off.The suit had been.
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