1992 (8) TMI 250

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..... over of Rs. 7,89,091 and Rs. 7,79,410, respectively for the assessment year 1981-82. The petitioner seems to have applied for registration under the Trade and Merchandise Marks Act, 1958, for pickles manufactured by it and packed them in bottles and packets. The registration was granted to the petitioner by a certificate dated November 30, 1981 under section 23 of the Trade and Merchandise Marks A .....

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..... n September, 1982, it cannot be said that the petitioner sold the pickles, with brand name, registered under the Trade and Merchandise Marks Act, 1958 and even assuming that the certificate came to be issued on November 30, 1981, the assessment for the whole assessment period is bad in law. It is also further contended that since the petitioner is dealing in pickles packed in bottles as well as in .....

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..... onsidering nature of the transaction the petitioner had during the assessment year. 4.. The only question to be considered in this appeal is whether the pickles sold under the brand name "RAVIS" has to be brought into the net of taxation under single point or multi-point. The entry 103 of the First Schedule as it stood then reads as follows: "Entry from October 10, 1979: (i) Biscuits, (ii) To .....

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..... s Act, 1958. Under such circumstances, we are of the view, that the assessing officer is right in his conclusion in so far as he brought into the taxation of the turnover with regard to the sale of bottled pickles from November 30, 1981 under single point levy for the assessment year 1981-82. However, with regard to the pickles sold in packets, we are unable to agree with the view taken by the Tri .....

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..... t the above decision is made as it covers under entry 103 of the First Schedule as on October 10, 1979. 5.. In the result, the tax case (revision) is partly allowed and is partly dismissed as indicated above. The matter is remitted to the assessing officer for proper reassessment in accordance with law, in the light of the observations made above. No costs. Petition partly allowed.
Case laws .....

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