Trade mark registration timing did not trigger single-point tax under the unamended sales tax entry.

Goods sold after filing a trade mark registration application but before grant of registration were held, for assessment year 1982-83, not to fall within the unamended item 103 of the Tamil Nadu General Sales Tax Act as goods sold under a brand name registered under the Trade and Merchandise Marks Act, 1958. The later amendment effective 1 January 1987, which expressly extended the entry to products of manufacturers who had registered their products, indicated that the earlier wording did not cover such interim sales. The turnover was therefore taxable at 5 per cent multi-point, not at 10 per cent single point.

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Issues: Whether, for assessment year 1982-83, goods sold after filing an application for registration of a trade mark but before grant of registration were liable to be taxed at 10 per cent single point under item 103 of the First Schedule to the Tamil Nadu General Sales Tax Act, 1959, or at 5 per cent multi-point.

Analysis: The turnover related to pickles sold during assessment year 1982-83. The relevant unamended entry in item 103 applied to goods sold under a brand name registered under the Trade and Merchandise Marks Act, 1958. The later amendment with effect from 1 January 1987 expressly enlarged the entry to cover products of manufacturers who had registered their products, whether or not sold under the registered brand name, showing that the earlier entry did not expressly rope in sales made after application for registration but before grant of the certificate. Since the assessment year in question preceded that amendment, the amended entry could not govern the assessment.

Conclusion: The turnover of Rs. 9,11,497 was not liable to be taxed at 10 per cent single point under the unamended entry and had to be taxed at 5 per cent multi-point. The revision was allowed in favour of the assessee.

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