https://www.taxtmi.com/caselaws?id=117741 The marking "marketed by Mother Dairy" on package drinking water labels was treated as a marketing description, not a brand-name use that would defeat small-scale exemption. The label indicated that Mother Dairy acted only as marketing agent, and the expression did not identify the goods in the market as a distinct branded product. Even if Mother Dairy were regarded as a brand name, it referred to a wider basket of products rather than the specific drinking water product. On that basis, the label did not amount to use of a brand name for exemption purposes, and the assessee remained eligible for the small-scale exemption. en-us Mon, 06 Mar 2006 00:00:00 +0530 Tue, 26 Jun 2012 12:53:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117741 The marking "marketed by Mother Dairy" on package drinking water labels was treated as a marketing description, not a brand-name use that would defeat small-scale exemption. The label indicated that Mother Dairy acted only as marketing agent, and the expression did not identify the goods in the market as a distinct branded product. Even if Mother Dairy were regarded as a brand name, it referred to a wider basket of products rather than the specific drinking water product. On that basis, the label did not amount to use of a brand name for exemption purposes, and the assessee remained eligible for the small-scale exemption. Case-Laws Central Excise Mon, 06 Mar 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117741