https://www.taxtmi.com/caselaws?id=158377 Goods sold after filing a trade mark registration application but before grant of registration were held, for assessment year 1982-83, not to fall within the unamended item 103 of the Tamil Nadu General Sales Tax Act as goods sold under a brand name registered under the Trade and Merchandise Marks Act, 1958. The later amendment effective 1 January 1987, which expressly extended the entry to products of manufacturers who had registered their products, indicated that the earlier wording did not cover such interim sales. The turnover was therefore taxable at 5 per cent multi-point, not at 10 per cent single point. en-us Tue, 22 Nov 1994 00:00:00 +0530 Tue, 22 Oct 2013 17:15:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158377 Goods sold after filing a trade mark registration application but before grant of registration were held, for assessment year 1982-83, not to fall within the unamended item 103 of the Tamil Nadu General Sales Tax Act as goods sold under a brand name registered under the Trade and Merchandise Marks Act, 1958. The later amendment effective 1 January 1987, which expressly extended the entry to products of manufacturers who had registered their products, indicated that the earlier wording did not cover such interim sales. The turnover was therefore taxable at 5 per cent multi-point, not at 10 per cent single point. Case-Laws VAT and Sales Tax Tue, 22 Nov 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158377