https://www.taxtmi.com/caselaws?id=336109 Purified water sold in loose 5 and 10 litre jars under the trade name "Shital" was held to fall within Entry 154 of Schedule IIA to the Gujarat Sales Tax Act, 1969, rather than Entry 93 of Schedule I. The decisive point was that Entry 154 applies to goods sold under a brand name in a sealed, capsuled or corked bottle, jar or pouch, and the assessee's sticker amounted to use of a brand name. The jars were not treated as sealed or corked, but their closed tops were held to satisfy the ordinary meaning of "capsuled", bringing the goods within Entry 154. en-us Wed, 23 Nov 2016 00:00:00 +0530 Mon, 19 Mar 2018 16:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336109 Purified water sold in loose 5 and 10 litre jars under the trade name "Shital" was held to fall within Entry 154 of Schedule IIA to the Gujarat Sales Tax Act, 1969, rather than Entry 93 of Schedule I. The decisive point was that Entry 154 applies to goods sold under a brand name in a sealed, capsuled or corked bottle, jar or pouch, and the assessee's sticker amounted to use of a brand name. The jars were not treated as sealed or corked, but their closed tops were held to satisfy the ordinary meaning of "capsuled", bringing the goods within Entry 154. Case-Laws VAT and Sales Tax Wed, 23 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336109