Non-compete fee received from purchaser of trademark is not taxable under GST: HC

GST/EXCISE/ST/VAT: Where assessee having registered office in Kerala had sold its trademark to one 'W' having registered office at Bangalore and agreement was executed at Ahemedabad and Assessing Authority assessed non-competition fee received by assessee from 'W' as local sale, there was no sale of goods in said transaction

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