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2010 (1) TMI 1112 - HC - VAT and Sales TaxWhether the manufacturer is the brand name holder? If manufacturer is not the brand name holder, whether the assessee is the brand name holder? Whether assessee's sale can be treated as first sale under section 5(2) of the Act? Held that:- It is the admitted position that consistent with the agreement, namely, the memorandum of understanding between the assessee and the manufacturer, the entire production was purchased by the assessee and the assessee marketed the products in the State in their brand name. We, therefore, hold that the Tribunal has erred not only in their conclusions, but has failed to appreciate even the facts of the case and their findings are absolutely incorrect and untenable. We, therefore, allow the revision case by reversing the order of the Tribunal and by restoring the order of the Deputy Commissioner issued under section 35 directing revision of assessment for bringing to tax the sales turnover of moulded plastic chairs sold under the brand name Nilkamal in the hands of the respondent-assessee in the revision case.
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