Court : Gujarat
Decided on : Aug-05-1992
Reported in : (1993)1GLR61
..... respondent made an application in the form of notice of opposition form tm 5 along with the request in form tm 44 on august 2, 1989, objecting the registration of trade mark of the company. according to the appellant an application in the form of notice of opposition must be made within a period of 3 months from the date of advertisement ..... . thakker, j.1. this appeal is filed by cadila laboratories-appellant against m/s. kamath atul & co. - respondent no. 1 herein against the order passed by the assistant registrar of trade marks, ahmedabad-respondent no. 2 herein-annexure 'c' dated january 1, 1992, by which the application of the appellant being tm 16 has been rejected.2. to appreciate the controversy in ..... is the case of the appellant that on april 4, 1986, it made an application for registration of its trade mark 'herbinol' with the trade mark registry, bombay and the said application was given sr. no. 452044, in accordance with the provisions of the trade and merchandise marks act, 1958 (hereinafter referred to as 'the act'). the application was advertised under section 20(1) of the ..... act, in the trade marks journal no. 956 dated april 1, 1989 at page 19. under the provisions of section 20(1) of the act .....Tag this Judgment!
Court : Gujarat
Decided on : Apr-09-1992
Reported in : (1992)2GLR1049
..... suit no. 1 of 1992, for permanent injunction restrainirg the defendant from using in any manner, in relation to pharmaceutical or medicinal preparations, the impugned trade mark clofranil or any other distantly similar trade mark so as to infringe the trade mark registered in favour of the plaintiff no. 1, bearing no. 233145 under the style of anafranil. alongwith the plaint, the plaintiffs file an application ..... perusing documents and affidavit, passed the following order:ad-interim injunction is granted. defendant is restrained from using in any manner, in relation to pharmaceutical or medicinal preparations, the impugned trade mark clofranil till 21-4-1992.show cause notice be issued to the defendants returnable on 24-4-1992. urgent process and notice be issued.it is against that order the ..... be applied by the learned counsel for the appellant is not a proper one and on merits, he would be in a position to satisfy the court that infringement of trade mark has been committed by the defendant. he further submitted that the court, undoubtedly, has jurisdiction to grant ex-parte ad-interim relief, if it is satisfied for the same and ..... the defendant. as stated in the plaint itself, the plaintiffs came to know about the fact of intention of the defendant to manufacture and sell of its product under the mark clofranil 'in or about february, 1992'. (vide plaint, para 13). now, the suit is filed as late as on april 3, 1992. the defendant carries on its business at baroda .....Tag this Judgment!
Court : Kolkata
Decided on : Feb-06-1992
Reported in : (1992)105CTR(Cal)236,197ITR1(Cal)
..... the business to continue it without any let or hindrance because the said covenant also provides that the licensee shall not do anything that may prejudice or adversely affect any trade marks, trade names, industrial licences, quotas for raw materials, etc., and thereby allotments, etc. if the licensor, i.e., the assessee, were not interested in taking over the business in ..... business. therefore, clause (7) of the deed is of material consideration for determination of the issue. again, clause (10) says that the licensee shall be free to use all trade marks, trade names, numbers, industrial licences, quotas for raw materials, etc., and thereby allotments, statutory or otherwise, as available to the licensor or as may accrue to the licensor during the ..... workmen on account of removal by them of any plant and machinery acquired and installed by the licensee. . . .(10) the licensee will be entitled to the use of all trade marks, trade names, numbers, industrial licences, quotas for raw materials, etc., and special allotments, statutory or otherwise, at present enjoyed by the licensor or as may accrue hereafter during the continuance ..... of this licence in the name of the licensor, but shall not do anything that may prejudice or adversely affect any such trade names, numbers, licences, quotas and special allotments, etc. . . . (13) the licensee shall take over and pay for all the raw materials in stock and/or the outstanding contracts .....Tag this Judgment!
Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Feb-06-1992
Reported in : (1992)(60)ELT406TriDel
..... done in india. he said that the additional collector has proceeded in respect of some of the cassette tapes on the marking of t120 as trade marking of japan, which is neither a trade marking nor a foreign brand. he contended that burden squarely lies on the department to prove the goods were of foreign origin ..... expert opinion or by recognised practice with positive evidence to prove that the goods in question were of foreign origin. erasing or non-erasing of marking is not the criterion unless it is proved that substance is of foreign origin. we find that sufficient material evidence is not brought on record ..... implicate the appellant in this false case. he said that except numbering 12 cassettes remaining cassettes are of indian origin. mere holding the brand name markings on cases of cassette tapes is itself not a conclusive point of foreign origin.further the cases of cassettes parts of the video cassette tapes ..... filed a chart of the same broadly indicating number of tapes (i) with stickers made in india and (ii) with country of origin erased (iii) with mark made in japan, which is reproduced hereunder :-with stickers 'made in india' with country of origin erased 591 1465. esquire. 1 5. fuji brand. 6 ----- ..... ----- total 591 total 146with mark 'made in japan' released 12 37 he said in case of numbering 146 tapes, alleged to be erased, it was not known at what stage it .....Tag this Judgment!
Court : Income Tax Appellate Tribunal ITAT Cochin
Decided on : Apr-26-1992
Reported in : (1992)42ITD325(Coch.)
..... , or the imparting of information outside india in respect of, any data, documentation, drawing or specification relating to any patent, invention, model, design, secret formula or process or trade mark or similar property, if such income is payable in pursuance of an agreement made before the 1st day of april, 1976, and the agreement is approved by the central government ..... capital gains' for (i) the transfer of all or any rights (including the granting of licence) in respect of a patent, invention, model, design, secret formula or process or trade mark or similar property; (ii) the imparting of any information concerning the working of, or the use of, a patent, invention, model, design, secret formula or process or ..... trade mark or similar property; (iii) the use of any patent, invention, model, design, secret formula or process or trade mark or similar property; (iv) the imparting of any information concerning technical, industrial, commercial or scientific knowledge, experience or skill; (v) ..... royalty and technical fees.this argument too must be rejected. for two reasons. neither clause (vi) nor (vii) authorises such an allocation or apportionment. (notice that this is in marked contrast to the provisions of explanation (a) to clause (i) of section 9(1). further, when the activity of deputing technical personnel (which, in the illustration, is incidental to .....Tag this Judgment!
Court : Mumbai
Decided on : Oct-15-1992
Reported in : (1993)112CTR(Bom)131; 207ITR1017(Bom)
..... the said company was also to provide training facilities for indian personnel in their german plant. the assessee was entitled to use the name and trade mark of daimler benz. the agreement was for a period of 15 years with a right of termination thereof by six months' notice on either side ..... since it had merely a licence for a limited period of the technical knowledge of the foreign company, with the right to use the patents and trade marks of that company, the supreme court was of the view that the assessee acquired, under the agreement, merely a right to draw, for the ..... the consideration was towards technical consultancy and technical service rendered and research work done, cost of raw material used for experimental work and royalties on trade marks used by the assessee. the agreement was a restrictive agreement under which the assessee could not divulge to others, any secret process under the agreement ..... . after the expiry of the agreement, the assessee was entitled to continue its manufacture but they were not allowed to use the trade name of tata mercedez benz. under the second agreement, the foreign company agreed to give technical advice, information and assistance to telco steel foundry and ..... of their own staff to assist in the manufacture of engines by the licensee was held to be received on revenue account of the taxpayer's trade. in english electric company's case  41 tc 556 , the assessee had contracted with the admiralty to design and develop a turbine .....Tag this Judgment!
Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Jan-02-1992
Reported in : (1992)(60)ELT160TriDel
..... 7 of the notification no. 175/86 is very clear which is attracted prima facie only when the small scale manufacturers availing the benefit of the said notification affixes the trade mark in question. obviously, this has not been done in this case. prima facie, therefore, we are of the view that the applicants have strong prima facie case. accordingly, we allow ..... .3. opposing the stay application shri sharma states that in any case it is admitted that the goods are carrying the trade mark 'usha'. it is not really material for the purpose of attracting para 7 of the said notification that the mark should be affixed by the manufacturer himself who is availing the benefit of the notification; inasmuch as at the time ..... of clearance top and bottom covers, the brand name 'usha' is visible and thus there is an association in the course of trade between the goods and the brand name owner. as .....Tag this Judgment!
Court : Kolkata
Decided on : Dec-18-1992
Reported in : AIR1993Cal144,(1993)1CALLT162(HC),1993(1)CHN307,97CWN227
..... (sc) , referred to with approval, the following observations of the house of lords in eastman photographic materials co. v. controller general of patents, designs and trade marks, (1898) ac 571.'it appears to me that to construe the statute in question, it is not only legitimate but highly convenient to refer both to the ..... ltd. (supra) by the way made the said observations on the hypothesis as though the new s. 100 of the code regulated s. 55 of the mrtp act.73. we shall presently see that in the light of the right reading of the ratio in chunilal v. mehta (supra) the observation in mahindra & ..... .' (para 9) in that connection, the supreme court makes a difference between legislation by incorporation and legislation by reference. if s. 55 of the mrtp act would have been enacted by a mere reference to s. 100 of the code, it is only in that situation that the scope of appeal under ..... mahindra & mahindra : 2scr1038 the respondents raised a preliminary objection against the maintainability of the appeal on the ground that under s. 55 of the mrtp act read with amended s. 100 of the code an appeal could lie only on a substantial question of law. the supreme court, in the first instance ..... mahindra & mahindra ltd. (supra). the appeal in mahindra ltd. (supra) was one under s. 55 of the monopolies and restrictive trade practices act, 1969 (mrtp act). section 55 of the mrtp act, incorporated s. 100 of the code as it obtained at the commencement of that act in 1969, i.e. before its amendment. .....Tag this Judgment!
Court : Kolkata
Decided on : Jul-30-1992
Reported in : 1992(62)ELT528(Cal)
..... goods imported are the collaborators of m/s. lucas tvs ltd., madras for the purpose of manufacturing fuel injection equipments including fuel filter elements under the registered trade mark 'lucas' in india. accordingly, m/s. lucas, u.k. and m/s. lucas tvs ltd. madras are in fact, related parties and have ..... or offered for sale for delivery at the time and place of importation or exportation, as the case may be, in the course of international trade, where the seller and the buyer have no interest in the business of each other and the price is the sole consideration for the sale ..... appendix 6 specifically allowing import of spares except those included in appendices 2, 3 part -a, 8 and 10 of trawlers, there cannot be any import trade control violation.31. the main contention urged on behalf of the appellant is that the finding of the collector of customs (judicial) as regards under-invoicing ..... at this stage, we may record that the respondents for the first time in the purported show-cause notice alleged that there has been an import trade control violation in the instant case. in the affidavit filed before the court of the first instance or before this bench, the customs authorities did ..... , learned advocate for the appellant, that the finding of the collector of customs (judicial) in his order dated 28th august, 1991, in respect of import trade control violation is perverse. it is also his contention that the collector of customs (judicial) was not right in holding that si. no. 40(4) .....Tag this Judgment!
Court : Income Tax Appellate Tribunal ITAT Delhi
Decided on : Nov-06-1992
Reported in : (1993)44ITD413(Delhi)
..... observed that, because of the agreement with dtu in 1971, dtu was to manufacture bidis according to the specification of the assessee-firm, and to bear the trade mark of the firm. he also noted that, according to the agreement, the firm could also supply to dtu, the tendu leaves, labels and the tissue papers ..... any business at all. he pleaded that, it was amply clear from the fact that, dtu manufactured bidis only for the appellant firm and under its trade mark. he pleaded that, it would not be proper for any court to hold that, those transactions of transfer were legal and to hold that, the ..... the fact that, dtu was to manufacture bidis according to the specifications of the appellant firm, and that, the bidis would be marketed under the trade name of the appellant firm only. the assessments had been framed on dtu on the manufacturing activity and on the appellant firm for the period during ..... of the act provides that, "where an allowance or deduction has been made in the asst. year for any year in respect of loss, expenditure or trading liability incurred by the assessee, and subsequently during any previous year the assessee has obtained whether in cash or in any manner, whatsoever, any amount in ..... respect of such loss or expenditure or some benefit in respect of such trading liability by way of remission or cessation thereof, amount obtained by him or the value of benefit accruing to him, shall be deemed to be .....Tag this Judgment!