https://www.taxtmi.com/caselaws?id=407157 Mere printing of the producer's name on confectionery packaging does not, by itself, constitute a brand name, trade name or trade mark. Applying the earlier ruling on the same commodity, the Madras High Court held that confectionery covered by a specific entry in the TNGST schedule cannot be shifted to the residuary entry merely because the packing bears the producer's name. Classification therefore had to follow the specific confectionery entry, not the higher-rate residuary entry, and the levy based on the residuary classification was unsustainable. en-us Thu, 08 Apr 2021 00:00:00 +0530 Sat, 01 May 2021 09:31:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=407157 Mere printing of the producer's name on confectionery packaging does not, by itself, constitute a brand name, trade name or trade mark. Applying the earlier ruling on the same commodity, the Madras High Court held that confectionery covered by a specific entry in the TNGST schedule cannot be shifted to the residuary entry merely because the packing bears the producer's name. Classification therefore had to follow the specific confectionery entry, not the higher-rate residuary entry, and the levy based on the residuary classification was unsustainable. Case-Laws VAT and Sales Tax Thu, 08 Apr 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=407157