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2015 (6) TMI 1008 - MADRAS HIGH COURT

2015 (6) TMI 1008 - MADRAS HIGH COURT - [2015] 84 VST 169 (Mad) - Classification - 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 - N .....

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er 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 Pleader For Respondent: Ms. Hemalatha ORDER The above tax cas .....

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of the lower appellate authority that butter and ghee sold with the name 'Nathan's pure ghee' cannot be equated to brand name and hence not liable to higher rate of tax ? (ii) Whether the order of the Tribunal in having deleted the consequent penalty levied by the assessing authority is legally correct ?" T. C. (A) Nos. 119 and 425 of 2011: "(i) Whether, in the facts and circumstances of the case, the Appellate Tribunal is right in law in setting aside the assessment made a .....

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, 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 fr .....

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10 per cent. for the assessment year 1997-98, on the ground that the assessee had sold the ghee under the brand name. Aggrieved by the said enhancement in the rate of tax on the sale of butter and ghee, the assessee filed appeals before the Appellate Assistant Commissioner, who set aside the assessment and restored the original assessment. Aggrieved by the orders of the first appellate authority, the Revenue filed appeals before the Tribunal. The Tribunal after examining the relevant records an .....

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