https://www.taxtmi.com/caselaws?id=157035 Foods sold under a brand name registered under the Trade and Merchandise Marks Act, 1958 fell within item 103 of the First Schedule and attracted single-point taxation, so the turnover relating to bottled pickles sold under the registered brand name was upheld. Packet pickles were not proved to have been sold under that registered brand name, so they did not satisfy the statutory condition for item 103 and the single-point levy on that turnover was set aside. The article states that the excluded turnover 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 Foods sold under a brand name registered under the Trade and Merchandise Marks Act, 1958 fell within item 103 of the First Schedule and attracted single-point taxation, so the turnover relating to bottled pickles sold under the registered brand name was upheld. Packet pickles were not proved to have been sold under that registered brand name, so they did not satisfy the statutory condition for item 103 and the single-point levy on that turnover was set aside. The article states that the excluded turnover required reassessment. Case-Laws VAT and Sales Tax Tue, 04 Aug 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157035