https://www.taxtmi.com/caselaws?id=161900 Goods sold without the registered brand name were outside the higher sales tax entry for goods sold under a brand name. The court's reasoning was that the taxing provision turned on whether the goods themselves were marketed under the brand name, not on the seller's ownership of a registered trade mark or the fact that branded and unbranded goods were sold from the same premises, invoice, or price list. Reliance on the trade mark infringement provision was misplaced because it addressed third-party infringement and did not convert unbranded goods into branded goods for sales tax purposes. The authorities' contrary view was set aside, and the assessee succeeded on this issue. en-us Wed, 18 Dec 2002 00:00:00 +0530 Mon, 10 Feb 2014 17:25:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161900 Goods sold without the registered brand name were outside the higher sales tax entry for goods sold under a brand name. The court's reasoning was that the taxing provision turned on whether the goods themselves were marketed under the brand name, not on the seller's ownership of a registered trade mark or the fact that branded and unbranded goods were sold from the same premises, invoice, or price list. Reliance on the trade mark infringement provision was misplaced because it addressed third-party infringement and did not convert unbranded goods into branded goods for sales tax purposes. The authorities' contrary view was set aside, and the assessee succeeded on this issue. Case-Laws VAT and Sales Tax Wed, 18 Dec 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161900