Franchise News
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Parina Sood, TFW Bureau Jun 04, 2024 - 4 min readIn the light of the case of Commissioner Commercial Tax, U.P. at Lucknow v. M/S Pan Parag IndiaLimited, the Allahabad High Court addressed and answered some pertinent questions related tolevying of VAT on franchise agreements. The First Appellate Body had previously ruled that since Pan Parag had “sold” its brand name underthe franchise agreement, this ...