Delhi High Court
Case BriefsHigh Courts

The expression “plant and machinery” has been defined by the Explanation appearing in Section 17(5) of CGST Act to mean apparatus, equipment and machinery fixed to earth by foundation or structural support. However, it specifically excludes telecommunication towers from the ambit of the expression “plant and machinery”.

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Delhi High Court
Case BriefsHigh Courts

Plaintiffs submitted that being the ex-franchisee, Defendant 1 was clearly aware of the ownership and notoriety of the ‘MOTI MAHAL’, ‘MOTI MAHAL DELUX TANDOORI TRAIL’, ‘TANDOORI TRAIL’ and their formative marks as well as the goodwill and reputation enjoyed by the plaintiffs related to the said trade marks.

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