1978 (2) TMI 105

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..... ice for review and the submission made during the personal hearing. 2. The party have contended that as far as manufacture of Fanta is concerned, there is nothing in their agreement with M/s. Coca-Cola Export Corporation (hereinafter referred to as `Coca-Cola') which would warrant the inference that the goods could be said to be manufactured for and on behalf of Coca-Cola. They have contended tha .....

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..... for the manufacture and marketing of aerated water and they have to indicate on the crown corks hearing the name that they are the manufacturer of the contents therein. They have also stated that the bottles in which aerated water are sold, are as type of durable packing and since the size and shape of these bottles resemble one another, some similar bottles with other marking like that of M/s. Pu .....

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..... arty buy the concentrates and manufactured aerated water out of the concentrates on their own account. They are also independent assessees under the Sales Tax and Income-tax Acts. The affixing of the trade mark Fanta and Campa on the products would also not mean that the product was manufactured for and on behalf of either Coca-Cola Export, Corporation or Pure Drinks Pvt. Ltd. The ratio of the jud .....

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