https://www.taxtmi.com/caselaws?id=104011 A newly set up small-scale industry that uses an existing industrial unit's brand name or trade mark is excluded from sales tax exemption only for the goods on which that mark is actually used. A literal reading that would deny exemption for all products was rejected as inconsistent with the object of the rule. The manufacturer bears the burden of proving that the particular goods claimed are not marketed under the existing unit's brand name. Exemption was therefore available for the goods not carrying the existing brand name, but not for the goods marketed under it. en-us Fri, 23 Feb 1996 00:00:00 +0530 Thu, 05 Sep 2013 10:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104011 A newly set up small-scale industry that uses an existing industrial unit's brand name or trade mark is excluded from sales tax exemption only for the goods on which that mark is actually used. A literal reading that would deny exemption for all products was rejected as inconsistent with the object of the rule. The manufacturer bears the burden of proving that the particular goods claimed are not marketed under the existing unit's brand name. Exemption was therefore available for the goods not carrying the existing brand name, but not for the goods marketed under it. Case-Laws VAT and Sales Tax Fri, 23 Feb 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104011