Latest Expert Exchange Queries

GST Demo Service software link:
Username: demouser Password: demopass
Get your inventory and invoicing software GST Ready from Binarysoft
sitemapHome | Registration | Job Portal for CA's | Expert Exchange | Currency Converter | Post Matrimonial Ads | Post Property Ads
News shortcuts: From the Courts | News Headlines | VAT (Value Added Tax) | Placements & Empanelment | Various Acts & Rules | Latest Circulars | New Forms | Forex | Auditing | Direct Tax | Customs and Excise | ICAI | Corporate Law | Markets | Students | General | Mergers and Acquisitions | Continuing Prof. Edu. | Budget Extravaganza | Transfer Pricing | GST - Goods and Services Tax
Popular Search: ARTICLES ON INPUT TAX CREDIT IN VAT :: ACCOUNTING STANDARD :: VAT Audit :: list of goods taxed at 4% :: articles on VAT and GST in India :: ACCOUNTING STANDARDS :: VAT RATES :: TDS :: due date for vat payment :: ICAI offer Get Windows 7,Office 2010 in Rs.799 Taxes :: cpt :: TAX RATES - GOODS TAXABLE @ 4% :: empanelment :: form 3cd :: Central Excise rule to resale the machines to a new company
From the Courts »
 Order of a Four-Member Appellate Authority constituted under Chartered Accountants Act is Valid: Delhi HC
 Emami Infrastructure Ltd vs. ITO (ITAT Kolkata)
  Anand Agarwal vs. Vilas Chandrakant Gaokar (Bombay High Court)
 Bar Council of India vs. A. K. Balaji & Ors (Supreme Court)
 ITO vs. Venkatesh Premises Co-op Society Ltd (Supreme Court)
 Pr CIT vs. Amphenol Interconnect India P. Ltd (Bombay High Court)
 Pr CIT vs. Amphenol Interconnect India P. Ltd (Bombay High Court)
 Anand Agarwal vs. Vilas Chandrakant Gaokar (Bombay High Court)
 Principal Commissioner Of Income Tax (Central)-I Vs. Smt. Ritu Singal
 Vinod Kumar Gupta Vs. Deputy Commissioner Of Income Tax Central Circle-17
 How you can gift and still save tax on top of HRA, tuition fee, more Income Tax Returns (ITR) filing top hack

Made in India tag can't fool Scotch whisky drinkers: SC
May, 31st 2008

In scotching the Scotch Whisky Association's apprehension that Indian whisky 'Peter Scot' could mislead people into believing a Scottish origin for it, the Supreme Court relied greatly on the Scotch connoisseur's ability to differentiate between an original and fake.

The most discernible difference between an Indian whisky and the Scotch whisky is the price, the latter being much more costlier than the 'desi' product.

When an aggrieved party, like the Scotch Whisky Association, makes a complaint about the deception that a product with a similar name could cause, the courts should apply a variety of tests, which included "nature and kind of customers who are likely to buy the goods", the apex court said.

"Thus, when and how a person would likely to be confused is a very relevant consideration," said a bench comprising Justices S B Sinha and Lokeshwar Singh Panta. The bench set aside concurrent judgments of the Madras high court, which had upheld the Trademark Registrar's decision to de-register the 'Peter Scot' trademark of Khoday India Ltd on the ground that it was deceptively similar to Scotch, that could confuse consumers into buying the Indian product instead of the whisky that is produced only in Scotland.

Justice Sinha, writing the judgment for the bench, said the Trademark Registrar as well as the high court failed to apply the consumer's knowledge test to the issue and hence arrived at a wrong conclusion. It felt that the exorbitant cost of Scotch whisky would naturally attract only the rich who have a knowledge about quality of alcohol they buy.

"Where the class of buyers is quite educated and rich, the test to be applied is different from the one where the product would be purchased by the villagers, illiterate and poor," the bench said.

Connoisseurs of Scotch whisky would purchase alcoholic beverages by their brand name. If the product was of universal usage value to be purchased by the rich and poor alike, then the tests for 'passing off' as an original product would be different, it added. "But then we are concerned with the class of buyer who is supposed to know the quality and content of Scotch whisky. They are supposed to be aware of the difference of the process of manufacture, the place of manufacture and their origin," the bench ruled.

Home | About Us | Terms and Conditions | Contact Us
Copyright 2018 CAinINDIA All Right Reserved.
Designed and Developed by Binarysoft Technologies Pvt. Ltd.
Content Management System development CMS development Content Management Solutions CMS Solutions Content Management Services CMS Services CMS Software

Transfer Pricing | International Taxation | Business Consulting | Corporate Compliance and Consulting | Assurance and Risk Advisory | Indirect Taxes | Direct Taxes | Transaction Advisory | Regular Compliance and Reporting | Tax Assessments | International Taxation Advisory | Capital Structuring | Withholding tax advisory | Expatriate Tax Reporting | Litigation | Badges | Club Badges | Seals | Military Insignias | Emblems | Family Crest | Software Development India | Software Development Company | SEO Company | Web Application Development | MLM Software | MLM Solutions