https://www.taxtmi.com/caselaws?id=407021 The 22.09.2017 amendment widened the GST taxable entry for goods in unit containers to cover not only registered brand names but also brand names carrying an actionable claim or enforceable right. Exemption was available only where that right had been voluntarily foregone in the prescribed manner. On the record of seized invoices, sales registers and stock of packaged rice sold under names such as Aahar Normal, Aahar Gold and Aahar Premium, the authorities were justified in treating the supply as taxable. The plea that the stock was only for internal use was not supported, and the demand with interest and penalty was sustained. en-us Tue, 20 Apr 2021 00:00:00 +0530 Mon, 24 Mar 2025 17:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=407021 The 22.09.2017 amendment widened the GST taxable entry for goods in unit containers to cover not only registered brand names but also brand names carrying an actionable claim or enforceable right. Exemption was available only where that right had been voluntarily foregone in the prescribed manner. On the record of seized invoices, sales registers and stock of packaged rice sold under names such as Aahar Normal, Aahar Gold and Aahar Premium, the authorities were justified in treating the supply as taxable. The plea that the stock was only for internal use was not supported, and the demand with interest and penalty was sustained. Case-Laws GST Tue, 20 Apr 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=407021