https://www.taxtmi.com/caselaws?id=32411 Small scale exemption notifications excluding goods bearing another person's brand name or trade name are construed strictly according to their wording, and the benefit cannot be enlarged by reading in extra conditions. A mark, label, abbreviation or writing that indicates a trade connection with another person is enough to attract the exclusion, even if the manufacturer also uses its own mark. On the stated facts, the stickers identifying the marketing entities were treated as sufficient evidence of such a connection, so the goods fell within the exclusion and the exemption was denied. en-us Fri, 13 Feb 2009 00:00:00 +0530 Sun, 29 Mar 2009 09:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32411 Small scale exemption notifications excluding goods bearing another person's brand name or trade name are construed strictly according to their wording, and the benefit cannot be enlarged by reading in extra conditions. A mark, label, abbreviation or writing that indicates a trade connection with another person is enough to attract the exclusion, even if the manufacturer also uses its own mark. On the stated facts, the stickers identifying the marketing entities were treated as sufficient evidence of such a connection, so the goods fell within the exclusion and the exemption was denied. Case-Laws Central Excise Fri, 13 Feb 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32411