https://www.taxtmi.com/caselaws?id=180655 Butter and ghee sold as "Nathan's Pure Ghee" were treated as unbranded goods because the label was found to identify only the manufacturer, not a registered trade mark or recognised brand name. On the facts, no material showed a registered mark, emblem, or symbol, and the appellate findings that the products did not fall within the higher-tax entry for branded butter and ghee were supported by the record. As a result, the sales were not liable to the higher rate of tax under the Tamil Nadu General Sales Tax Act, 1959, and the revisions lacked merit. en-us Tue, 16 Jun 2015 00:00:00 +0530 Thu, 31 Mar 2016 10:39:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=180655 Butter and ghee sold as "Nathan's Pure Ghee" were treated as unbranded goods because the label was found to identify only the manufacturer, not a registered trade mark or recognised brand name. On the facts, no material showed a registered mark, emblem, or symbol, and the appellate findings that the products did not fall within the higher-tax entry for branded butter and ghee were supported by the record. As a result, the sales were not liable to the higher rate of tax under the Tamil Nadu General Sales Tax Act, 1959, and the revisions lacked merit. Case-Laws VAT and Sales Tax Tue, 16 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=180655