WHIRLPOOL INDIA LTD. BANGALORE vs DEPUTY COMMNR.,COMMERCIAL TAXES

The Supreme Court upheld the Karnataka High Court's dismissal of the appellant's appeal regarding the applicability of sales tax under the Karnataka Sales Tax Act, 1957. The Court clarified that the appellant, as a registered dealer, is entitled to the tax exemption provided under Section 19C of the KST Act for goods manufactured by Applicomp, which are affixed with the appellant's trademark 'Whirlpool'. The Court emphasized that the agreement between the appellant and Applicomp does not confer any license to Applicomp for the trademark, thus maintaining the appellant's exclusive rights under the agreement.