https://www.taxtmi.com/caselaws?id=155220 Section 19 of the Kerala General Sales Tax Act is described as permitting reassessment where turnover was originally assessed at too low a rate because of a mistaken understanding of the taxable character of the goods, including cases where the goods were sold under a registered trade mark. The commentary also states that item 25H(viii) of the First Schedule, before amendment, was broad enough to cover ice-creams sold in cups and ice-sticks sold in paper bags, treating such containers as packing and linking taxability to sale under a registered brand name. The disputed turnover was therefore assessed at the higher rate. en-us Mon, 20 Jul 1987 00:00:00 +0530 Mon, 02 Sep 2013 14:38:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155220 Section 19 of the Kerala General Sales Tax Act is described as permitting reassessment where turnover was originally assessed at too low a rate because of a mistaken understanding of the taxable character of the goods, including cases where the goods were sold under a registered trade mark. The commentary also states that item 25H(viii) of the First Schedule, before amendment, was broad enough to cover ice-creams sold in cups and ice-sticks sold in paper bags, treating such containers as packing and linking taxability to sale under a registered brand name. The disputed turnover was therefore assessed at the higher rate. Case-Laws VAT and Sales Tax Mon, 20 Jul 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155220