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2015 (6) TMI 1008 - HC - VAT and Sales TaxClassification - whether the goods sold would be termed as "butter and ghee sold registered under the Trade and Merchandise Act", falling under serial No. 8 of Part D of the First Schedule, liable to tax at 11 per cent Or they would be termed as "butter and ghee sold under brand name not registered under the Trade and Merchandise Act", falling under serial No. Chapter 10A, Part B of the First Schedule, taxable at four per cent - Nor the respondent had used any trade mark for selling butter and ghee nor it has registered the name of the company and his personal name under the provisions of the Trade and Merchandise Marks Act, 1958 - Held that:- the words printed on the labels, viz., Nathan's Pure Ghee only denote that the product is manufactured by Nathan & Co., viz., the assessee-company. The Department is not able to show any material that the goods sold by the assessee contain any trademark or brand name registered under the Trade and Merchandise Act also it is not in a position to show any material that order of the first appellate authority and the Tribunal is in any way erroneous or irrational. Therefore, the order of the tribunal is upheld. - Decided against the revenue
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