https://www.taxtmi.com/caselaws?id=245896 Sales of food products supplied to a supermarket outlet and served to consumers there are not sales in an "eating house" unless the dealer itself makes the sale to the consumer in that outlet, so Section 3-D of the Tamil Nadu General Sales Tax Act, 1959 does not apply. The article also explains that classification as branded or unbranded depends on the trade identity of the goods, not merely on formal registration of a mark. Where invoices, presentation and trade usage identify the products with the dealer's mark, the goods may be treated as branded and taxed at the higher rate rather than receiving concessional treatment. 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 supplied to a supermarket outlet and served to consumers there are not sales in an "eating house" unless the dealer itself makes the sale to the consumer in that outlet, so Section 3-D of the Tamil Nadu General Sales Tax Act, 1959 does not apply. The article also explains that classification as branded or unbranded depends on the trade identity of the goods, not merely on formal registration of a mark. Where invoices, presentation and trade usage identify the products with the dealer's mark, the goods may be treated as branded and taxed at the higher rate rather than receiving concessional treatment. Case-Laws VAT and Sales Tax Fri, 14 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=245896