https://www.taxtmi.com/caselaws?id=160607 A later statutory entry taxing milk products at 12% displaced the earlier concessional treatment for unregistered-brand goods. The earlier notification reducing tax no longer applied once the same goods were specifically brought within the later taxable entry, and the absence of registration in the brand name did not prevent the levy because the entry covered milk products sold under a brand name, whether registered or not. Penalty under the return-default provision was also attracted because the return was incorrect, the tax paid fell short of the tax assessed, and the statutory slab fixed the penalty at 100% for the relevant shortfall range without requiring proof of wilful omission. en-us Wed, 15 Mar 2000 00:00:00 +0530 Fri, 20 Dec 2013 16:48:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160607 A later statutory entry taxing milk products at 12% displaced the earlier concessional treatment for unregistered-brand goods. The earlier notification reducing tax no longer applied once the same goods were specifically brought within the later taxable entry, and the absence of registration in the brand name did not prevent the levy because the entry covered milk products sold under a brand name, whether registered or not. Penalty under the return-default provision was also attracted because the return was incorrect, the tax paid fell short of the tax assessed, and the statutory slab fixed the penalty at 100% for the relevant shortfall range without requiring proof of wilful omission. Case-Laws VAT and Sales Tax Wed, 15 Mar 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160607