https://www.taxtmi.com/caselaws?id=245896 Sales of food products to a supermarket outlet do not constitute sales in an eating house merely because customers consume the products there. Section 3-D treatment requires the dealer itself to sell to consumers in the eating house; supplying an intermediary outlet is insufficient. Food products are classified as branded where their trade identity, presentation, invoices, and name used in commerce distinctly identify them with the dealer, even without formal trademark registration. A purchaser's certificate is not conclusive. The puffs therefore did not qualify for the claimed eating-house treatment or concessional unbranded-food classification and were taxable as branded food items at the higher rate. en-us Fri, 14 Mar 2014 00:00:00 +0530 Thu, 16 Jul 2015 11:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=245896 Sales of food products to a supermarket outlet do not constitute sales in an eating house merely because customers consume the products there. Section 3-D treatment requires the dealer itself to sell to consumers in the eating house; supplying an intermediary outlet is insufficient. Food products are classified as branded where their trade identity, presentation, invoices, and name used in commerce distinctly identify them with the dealer, even without formal trademark registration. A purchaser's certificate is not conclusive. The puffs therefore did not qualify for the claimed eating-house treatment or concessional unbranded-food classification and were taxable as branded food items at the higher rate. Case-Laws VAT and Sales Tax Fri, 14 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=245896