Brand name taxation turns on how goods are sold, not mere trade mark ownership or shared premises.

Goods sold without the registered brand name were outside the higher sales tax entry for goods sold under a brand name. The court's reasoning was that the taxing provision turned on whether the goods themselves were marketed under the brand name, not on the seller's ownership of a registered trade mark or the fact that branded and unbranded goods were sold from the same premises, invoice, or price list. Reliance on the trade mark infringement provision was misplaced because it addressed third-party infringement and did not convert unbranded goods into branded goods for sales tax purposes. The authorities' contrary view was set aside, and the assessee succeeded on this issue.

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Issues: Whether milk products sold without inscription of the registered trade mark on the packages could nevertheless be treated as goods sold under a brand name and taxed at 10% under Entry 103 of the First Schedule to the Tamil Nadu General Sales Tax Act, 1959.

Analysis: Entry 103 applied only to goods sold under a brand name. The conclusion of the taxing authorities rested on Section 76(1) of the Trade and Merchandise Marks Act, 1958, but that provision dealt with infringement by third parties and could not be extended to treat a registered proprietor as infringing its own trade mark merely because some goods were sold without the brand name in the same premises, bunk, invoice, or price list where branded goods were also sold. The relevant question under the sales tax entry was whether the goods themselves were sold under the brand name, not whether the seller owned a registered trade mark or operated from the same place.

Conclusion: Goods sold without the brand name did not fall within Entry 103 and were not liable to tax at 10% on that basis; the conclusion of the authorities was set aside and the assessee succeeded on this issue.

Ratio Decidendi: For a sales tax entry that applies only to goods sold under a brand name, the mere existence of a registered trade mark, or sale of some unbranded goods from the same premises where branded goods are sold, does not bring unbranded goods within the higher tax entry.

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