https://www.taxtmi.com/caselaws?id=161370 Milk products sold under the "Aavin" brand were treated as goods sold under a registered brand name for purposes of entry 103 of the Tamil Nadu General Sales Tax Act, 1959. The Tribunal applied a broad construction of "apply a trade mark" under section 76(1)(a) of the Trade and Merchandise Marks Act, 1958, holding that brand use may extend beyond marking on the goods or packages to use on premises, invoices, price lists, advertisements and related commercial documents. Because the assessee's products were marketed through branded bunks and supporting sales materials also carried the mark, the goods remained identifiable to consumers as branded goods. The levy at 10 per cent was therefore upheld. en-us Thu, 28 Sep 2000 00:00:00 +0530 Thu, 16 Jan 2014 15:55:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161370 Milk products sold under the "Aavin" brand were treated as goods sold under a registered brand name for purposes of entry 103 of the Tamil Nadu General Sales Tax Act, 1959. The Tribunal applied a broad construction of "apply a trade mark" under section 76(1)(a) of the Trade and Merchandise Marks Act, 1958, holding that brand use may extend beyond marking on the goods or packages to use on premises, invoices, price lists, advertisements and related commercial documents. Because the assessee's products were marketed through branded bunks and supporting sales materials also carried the mark, the goods remained identifiable to consumers as branded goods. The levy at 10 per cent was therefore upheld. Case-Laws VAT and Sales Tax Thu, 28 Sep 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161370