Latest Expert Exchange Queries
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) | Service Tax | Sales Tax | Placements & Empanelment | Various Acts & Rules | Latest Circulars | New Forms | Forex | Auditing | Direct Tax | Customs and Excise | ICAI | Corporate Law | Markets | Students | General | Indirect Tax | Mergers and Acquisitions | Continuing Prof. Edu. | Budget Extravaganza | Transfer Pricing
 
 
 
 
Popular Search: ACCOUNTING STANDARDS :: articles on VAT and GST in India :: due date for vat payment :: list of goods taxed at 4% :: ICAI offer Get Windows 7,Office 2010 in Rs.799 Taxes :: form 3cd :: cpt :: ACCOUNTING STANDARD :: TAX RATES - GOODS TAXABLE @ 4% :: VAT RATES :: Central Excise rule to resale the machines to a new company :: empanelment :: ARTICLES ON INPUT TAX CREDIT IN VAT :: VAT Audit :: TDS
 
 
From the Courts »
  Micro Spacematrix Solution P Ltd vs. ITO (ITAT Delhi)
 Micro Spacematrix Solution P Ltd vs. ITO (ITAT Delhi)
 CIT vs. Greenfield Hotels & Estates Pvt. Ltd (Bombay High Court)
 IndiaBulls Financial Services Ltd vs. DCIT (Delhi High Court)
 Maharao Bhim Singh of Kota vs. CIT (Supreme Court)
 Ravneet Takhar Vs. Commissioner Of Income Tax Ix And Ors.
 Jaiprakash Associates Ltd. Vs. Commissioner Of Income Tax
 Formula One World Championship Limited Vs. Commissioner Of Income Tax, International Taxation-3 And Anr.
 Commissioner Of Income Tax International Taxation-3 Delhi Vs. Formula One World Championship Ltd. And Anr.
 Reliance Communications Ltd vs. DDIT (ITAT Mumbai)
  Sushila Devi vs. CIT (Delhi High Court)

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 2016 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