Brand name classification for ghee depends on proof of a registered trade mark, not mere manufacturer labelling.

Butter and ghee sold as "Nathan's Pure Ghee" were treated as unbranded goods because the label was found to identify only the manufacturer, not a registered trade mark or recognised brand name. On the facts, no material showed a registered mark, emblem, or symbol, and the appellate findings that the products did not fall within the higher-tax entry for branded butter and ghee were supported by the record. As a result, the sales were not liable to the higher rate of tax under the Tamil Nadu General Sales Tax Act, 1959, and the revisions lacked merit.

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Issues: Whether butter and ghee sold as "Nathan's Pure Ghee" could be treated as goods sold under a brand name or registered trade mark so as to attract the higher rate of tax under the Tamil Nadu General Sales Tax Act, 1959.

Analysis: The goods were found, on the facts, not to bear any trade mark or registered brand name. The words printed on the label were held to indicate only that the product was manufactured by the assessee-company. No material was produced to show that the name was a registered trade mark, specific emblem, or recognised symbol. The finding of the first appellate authority and the Tribunal that the goods fell within the entry for butter and ghee sold under a brand name not registered under the Trade and Merchandise Marks Act, 1958 was supported by the record.

Conclusion: The assessee's sales of butter and ghee were not liable to the higher rate of tax on the footing of a registered brand name or trade mark; the revisions were therefore without merit.

Ratio Decidendi: Mere use of a label or name identifying the manufacturer does not, without proof of a registered trade mark or brand name, convert the goods into branded goods for the purpose of a higher sales tax classification.

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