https://www.taxtmi.com/caselaws?id=796018 Statutory printing of a manufacturer's corporate name, address and required particulars on unit containers for traceability, safety and regulatory compliance does not by itself constitute affixing a brand name for exemption purposes, where brand logos are absent and no commercial connection is intended to enhance product value. A corporate name or logo on tax invoices does not make otherwise unbranded goods branded. Packages supplied exclusively to institutional consumers, rather than for retail sale, fall outside the applicable concept of pre-packaged and labelled commodities. Accordingly, supplies meeting these conditions remain eligible for the relevant exemption, and related tax, interest and penalty demands are unsustainable. en-us Wed, 22 Jul 2026 00:00:00 +0530 Mon, 03 Aug 2026 17:01:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796018 Statutory printing of a manufacturer's corporate name, address and required particulars on unit containers for traceability, safety and regulatory compliance does not by itself constitute affixing a brand name for exemption purposes, where brand logos are absent and no commercial connection is intended to enhance product value. A corporate name or logo on tax invoices does not make otherwise unbranded goods branded. Packages supplied exclusively to institutional consumers, rather than for retail sale, fall outside the applicable concept of pre-packaged and labelled commodities. Accordingly, supplies meeting these conditions remain eligible for the relevant exemption, and related tax, interest and penalty demands are unsustainable. Case-Laws GST Wed, 22 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796018