Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Dec-08-1999
Reported in : (1999)(115)ELT238TriDel
..... that to read the definition of the word 'person' occurring in section 3(42) of the general clauses act, 1897 into section 4 of the partnership act will be totally repugnant to the subject of partnership law. further we find that the indian merchants can secure registration of their brand names in foreign countries and similarly in certain circumstances foreign merchants could secure ..... registration of their brand names in india.section 131 and 132 of the trade and merchandise act, 1958 are extracted below ..... are not competent to enter into a contract. they cannot enter into a contract because not that they are not persons but because of their incapacity. section 11 of the indian contract act reads as under : - "section 11. who are competent to contract - every person is competent to contract who is of the age of majority according to the law ..... that matter, to section 5a of the act. such a person, therefore, would not fall within the purview of the aforesaid expression " another person who is not eligible...this notification". the inevitable result is that the taboo contained in para 7/4 cannot be extended to indian small scale manufacturers' specified goods affixed with brand names/trade names of persons .....Tag this Judgment!