Brand-name based single-point taxation applies only where the food is shown to be sold under a registered mark.

Foods sold under a brand name registered under the Trade and Merchandise Marks Act, 1958 fell within item 103 of the First Schedule and attracted single-point taxation, so the turnover relating to bottled pickles sold under the registered brand name was upheld. Packet pickles were not proved to have been sold under that registered brand name, so they did not satisfy the statutory condition for item 103 and the single-point levy on that turnover was set aside. The article states that the excluded turnover required reassessment.

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Issues: (i) Whether bottled pickles sold under a brand name registered under the Trade and Merchandise Marks Act, 1958 were liable to single-point taxation under item 103 of the First Schedule for the relevant assessment year. (ii) Whether packet pickles not shown to be sold under the registered brand name could be brought within item 103 and taxed at the single-point rate.

Issue (i): Whether bottled pickles sold under a brand name registered under the Trade and Merchandise Marks Act, 1958 were liable to single-point taxation under item 103 of the First Schedule for the relevant assessment year.

Analysis: The brand name was registered under section 23 of the Trade and Merchandise Marks Act, 1958, and the certificate took effect from the date of application. The goods sold as bottled pickles were found to have been sold under the registered brand name. Item 103 applied to foods sold under a brand name registered under that Act, and the court accepted that the turnover relating to bottled pickles from the date of registration could be subjected to single-point levy.

Conclusion: The levy of single-point tax on the turnover relating to bottled pickles was upheld in favour of the Revenue.

Issue (ii): Whether packet pickles not shown to be sold under the registered brand name could be brought within item 103 and taxed at the single-point rate.

Analysis: Item 103 applied only where the food article was sold under a brand name registered under the Trade and Merchandise Marks Act, 1958. The packet pickles were not established to have been sold under the registered brand name, and that part of the turnover therefore did not satisfy the condition for single-point taxation.

Conclusion: The levy of single-point tax on the turnover relating to packet pickles was set aside in favour of the Assessee.

Final Conclusion: The order sustained the tax on bottled pickles sold under the registered brand name, excluded packet pickles not covered by the registration, and required reassessment of the excluded turnover.

Ratio Decidendi: For an article to fall within the brand-name based single-point entry, the sale must be shown to be under a brand name registered under the relevant trademark law; absent such proof, the entry does not apply.

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