Brand name use on labels: the words "marketed by Mother Dairy" did not defeat small-scale exemption.

The marking "marketed by Mother Dairy" on package drinking water labels was treated as a marketing description, not a brand-name use that would defeat small-scale exemption. The label indicated that Mother Dairy acted only as marketing agent, and the expression did not identify the goods in the market as a distinct branded product. Even if Mother Dairy were regarded as a brand name, it referred to a wider basket of products rather than the specific drinking water product. On that basis, the label did not amount to use of a brand name for exemption purposes, and the assessee remained eligible for the small-scale exemption.

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Issues: Whether the words "marketed by Mother Dairy" printed on the label of package drinking water amounted to use of a brand name so as to deny the small-scale exemption.

Analysis: The label showed that Mother Dairy was only the marketing agent and expressly stated that the product was marketed by Mother Dairy. The expression did not identify the goods as a product asked for in the market under that name in the same manner as a distinct brand of mineral water. Even assuming Mother Dairy to be a brand name, it denoted a basket of diverse products and not the specific product in question. On that basis, the marking on the label did not constitute use of a brand name for the purpose of the exemption notification.

Conclusion: The marking did not amount to use of a brand name, and the assessee remained entitled to the small-scale exemption.

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