Kail Ltd. Formerly Kitchen Appl.(I) Ld vs State Of Kerala Tr.Jt.Commr.(Law)

The Supreme Court addressed the legality of the Kerala High Court's orders regarding the assessment of sales tax under the Kerala General Sales Tax Act, 1963, specifically Section 5(2). The Court held that the appellant-Company, KAIL Ltd., was not the brand name holder of 'Sansui' and thus was entitled to the second sale exemption. The Court overturned the High Court's decision, emphasizing that the brand name rights belonged to M/s Sansui Electric Co. Ltd., Japan, and not to the appellant-Company, thereby allowing the appeal.