Amendments in notification of the Government of Sikkim in the Department of Finance, Revenue and Expenditure, No.2/2017-State Tax (Rate), dated the 30th June, 2017 - 28/2017-State Tax (Rate) - Sikkim SGST
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Brand name classification: exclusions for unit-packaged goods tied to registered marks or enforceable brand rights with affidavit labeling. The notification substitutes exclusion language in multiple schedule entries so that unit-packaged goods are excluded only if they (a) bear a registered brand name or (b) bear a brand name on which an actionable claim or enforceable right in court is available, subject to conditions in Annexure I. The Explanation defines 'brand name' and limits 'registered brand name' to brands registered as on a specified cutoff under trademark, copyright or foreign laws. Annexure I requires an affidavit to the tax commissioner and bilingual indelible labeling on each unit container to evidence voluntary forfeiture of actionable claims.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Brand name classification: exclusions for unit-packaged goods tied to registered marks or enforceable brand rights with affidavit labeling.
The notification substitutes exclusion language in multiple schedule entries so that unit-packaged goods are excluded only if they (a) bear a registered brand name or (b) bear a brand name on which an actionable claim or enforceable right in court is available, subject to conditions in Annexure I. The Explanation defines "brand name" and limits "registered brand name" to brands registered as on a specified cutoff under trademark, copyright or foreign laws. Annexure I requires an affidavit to the tax commissioner and bilingual indelible labeling on each unit container to evidence voluntary forfeiture of actionable claims.
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