https://www.taxtmi.com/caselaws?id=205504 Biscuits sold with wrappers and packaging showing a distinct design, multicolour presentation, and the prominent use of the name "Ankit" were treated as biscuits sold under a brand name under entry 17(i) of the First Schedule to the KGST Act. Registration of the brand was not necessary for classification as branded goods, and a company name could itself operate as a brand name. The relevant distinction was between biscuits sold with a brand name and biscuits sold without any name. On that basis, the claim that no brand name was used was rejected, and the contrary view was found unsustainable. en-us Mon, 06 Jul 2009 00:00:00 +0530 Thu, 18 Aug 2011 12:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=205504 Biscuits sold with wrappers and packaging showing a distinct design, multicolour presentation, and the prominent use of the name "Ankit" were treated as biscuits sold under a brand name under entry 17(i) of the First Schedule to the KGST Act. Registration of the brand was not necessary for classification as branded goods, and a company name could itself operate as a brand name. The relevant distinction was between biscuits sold with a brand name and biscuits sold without any name. On that basis, the claim that no brand name was used was rejected, and the contrary view was found unsustainable. Case-Laws VAT and Sales Tax Mon, 06 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=205504