TMI Blog2015 (6) TMI 1008X X X X Extracts X X X X X X X X Extracts X X X X ..... 8 - 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 - Tax Case (Revision) Nos.37 of 2009, 119 and 425 of 2011 - - - Dated:- 16-6-2015 - R. Sudhakar and Ms. K.B.K. Vasuki, JJ. For Petitioner : Mr. A.R. Jayapratap Additional Government P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng higher rate of tax ? (iii) Whether, in the facts and circumstances of the case, the brand name includes sale of goods with a trade symbol or trade mark or special name attracting higher rate of tax ? the order of the Appellate Tribunal is correct in interpreting the expression 'does not sell the goods so manufactured' occurring in sub-section (4) of section 3 of the Tamil Nadu General Sales Tax Act, 1959 as including not only intra-State but also export sale ? 2. The brief facts of the case are as follows: The respondent/assessee purchased butter and ghee from the village through bought notes and effected both local and inter-State sales. Originally, the assessing authority accepted the turnover reported by the assesse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. 6. The first appellate authority and the Tribunal, on facts, came to the conclusion that the goods sold by the respondent/assessee is termed as butter and ghee sold under the brand name not registered under the Trade and Merchandise Act , falling under serial No. 10A of Part B of the First Schedule at four per cent. Accordingly, the higher rate of tax has been set aside. 7. It is not in dispute that the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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