https://www.taxtmi.com/caselaws?id=351436 Confectionery packed with the dealer's name was not treated as branded goods because the printed name identified only the producer and place of production, not a coined mark, brand name, trade name or trade mark. The residuary entry could be used only when the goods could not reasonably fall within a specific entry, and confectionery was expressly covered by the First Schedule at 4%. A clarification issued without notice to the assessee was held unenforceable against it. The higher-rate classification under the residuary entry was therefore unsustainable, and the assessment was quashed with entitlement to refund or adjustment of excess tax. en-us Fri, 10 Nov 2017 00:00:00 +0530 Wed, 25 Apr 2018 15:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351436 Confectionery packed with the dealer's name was not treated as branded goods because the printed name identified only the producer and place of production, not a coined mark, brand name, trade name or trade mark. The residuary entry could be used only when the goods could not reasonably fall within a specific entry, and confectionery was expressly covered by the First Schedule at 4%. A clarification issued without notice to the assessee was held unenforceable against it. The higher-rate classification under the residuary entry was therefore unsustainable, and the assessment was quashed with entitlement to refund or adjustment of excess tax. Case-Laws VAT and Sales Tax Fri, 10 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351436