Can intellectual property be considered as "goods" ?

Even if exclusive user rights are granted to your company, the manufacturing company remains the owner of the trademark. 

Even if you give exclusive  user  right to any person, still you are the owner of the trademark and there had been no sale of the trademark.Hence the question of payment of sales tax does not arise.

T.R.Subramanian

Dear Sirs,

Thank you for your observation but sadly Sales Tax or VAT is the only tax which wiill be applicable on such an exclucive user right of trademark. The same was held recently by the Kerala High Court  Court in the leading case of Malabar Gold Pvt. Limited also Supreme Court in the case of Re: BSNL has held that such an exclusive transferof user right shall be held to be a deemd sales. Henceforth, only sales tax (i.e. VAT) is applicable on the same & not service tax.

Regards,

Sagnik Snayal