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2009 (7) TMI 866 - HC - VAT and Sales TaxSale of biscuits - Whether the Tribunal is justified in cancelling respondent’s sales tax assessment on the sale of biscuits under brand name under entry 17(i) of the first schedule of the KGST Act and directed assessment treating the biscuits as sold without brand name - Held that:- in fact the design, multicolour print and get up of the company’s name, namely ‘Ankit’ along with product name clearly indicate that they are exclusive brand name developed and used by the respondent - However biscuit is a unique consumer product with its taste and flavour varying with the manufacturers making it - Therefore unable to sustain the Tribunal’s order - Consequently S.T. Revisions are allowed by reversing the order of the Tribunal and by restoring the assessment - Appeal is dismissed accordingly.
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