https://www.taxtmi.com/caselaws?id=268936 Food served by a restaurant under a registered trade mark was treated as branded goods under the Tamil Nadu VAT Act because the mark identified the source of the food and the dishes were exclusively prepared and supplied by that restaurant. Registration for services of providing food and drink did not change the character of the food sold under the same name. The supply of food in the course of service was also treated as a sale under Section 2(33)(vi), so the levy under Section 7(1)(a) applied. The assessment to tax at 14.5% was therefore upheld. en-us Tue, 04 Aug 2015 00:00:00 +0530 Thu, 16 May 2019 16:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268936 Food served by a restaurant under a registered trade mark was treated as branded goods under the Tamil Nadu VAT Act because the mark identified the source of the food and the dishes were exclusively prepared and supplied by that restaurant. Registration for services of providing food and drink did not change the character of the food sold under the same name. The supply of food in the course of service was also treated as a sale under Section 2(33)(vi), so the levy under Section 7(1)(a) applied. The assessment to tax at 14.5% was therefore upheld. Case-Laws VAT and Sales Tax Tue, 04 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268936