https://www.taxtmi.com/caselaws?id=157035 Brand-name based single-point taxation of food applied to bottled pickles sold under a trade mark registered under the Trade and Merchandise Marks Act, 1958. Registration took effect from the application date, so turnover from bottled pickles sold under that registered name was liable to the single-point levy. Packet pickles could not be included merely because bottled pickles bore the registered brand: sales of packet pickles were not shown to have been made under that brand name and therefore did not meet the entry's condition. The tax on bottled pickles was sustained, while the levy on packet-pickle turnover was excluded and required reassessment. en-us Tue, 04 Aug 1992 00:00:00 +0530 Fri, 27 Sep 2013 18:16:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157035 Brand-name based single-point taxation of food applied to bottled pickles sold under a trade mark registered under the Trade and Merchandise Marks Act, 1958. Registration took effect from the application date, so turnover from bottled pickles sold under that registered name was liable to the single-point levy. Packet pickles could not be included merely because bottled pickles bore the registered brand: sales of packet pickles were not shown to have been made under that brand name and therefore did not meet the entry's condition. The tax on bottled pickles was sustained, while the levy on packet-pickle turnover was excluded and required reassessment. Case-Laws VAT and Sales Tax Tue, 04 Aug 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157035