Mobilia Sequuntur Personam

When IP crosses borders, tax doctrine matters. In Duphar Interfran Ltd. v. State of Maharashtra, the Bombay High Court delivers a masterclass on how intangibles “move” for tax purposes, invoking mobilia sequuntur personam to hold that assignment of a trademark to a foreign entity constitutes export of intangible goods, immune from State sales tax. Though rooted in the pre-GST CST regime, the ruling has sharp contemporary relevance, reshaping how we think about situs, export, and constitutional limits on taxing cross-border IP transfers, even under GST. A must-read for anyone advising on IP structuring, brand monetisation, and cross-border tax exposure.