Brand name classification expanded, altering unit container exemptions and specifying procedures to forego actionable claims for tax treatment. The Schedule is amended to restrict the unit container exclusion to goods that either bear a registered brand name or bear a brand name on which an actionable claim or enforceable right in a court is available, while allowing exclusion where such claim or right is voluntarily foregone subject to ANNEXURE I. The Explanation defines 'brand name' and 'registered brand name' by reference to registrations under trade marks, copyright or foreign laws as of the reference date. ANNEXURE I requires an affidavit to the jurisdictional State tax commissioner and indelible bilingual marking on each unit container when a packer voluntarily forgoes rights over a brand name.
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Provisions expressly mentioned in the judgment/order text.
Brand name classification expanded, altering unit container exemptions and specifying procedures to forego actionable claims for tax treatment.
The Schedule is amended to restrict the unit container exclusion to goods that either bear a registered brand name or bear a brand name on which an actionable claim or enforceable right in a court is available, while allowing exclusion where such claim or right is voluntarily foregone subject to ANNEXURE I. The Explanation defines "brand name" and "registered brand name" by reference to registrations under trade marks, copyright or foreign laws as of the reference date. ANNEXURE I requires an affidavit to the jurisdictional State tax commissioner and indelible bilingual marking on each unit container when a packer voluntarily forgoes rights over a brand name.
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