2009 (7) TMI 866

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....Vijayan Menon, for the Respondent. [Order per : C.N. Ramachandran, J.]. - Question raised in the connected revisions filed by the State is whether the Tribunal is justified in cancelling respondent's sales tax assessment on the sale of biscuits under brand name under entry 17(i) of the first schedule of the KGST Act and directed assessment treating the biscuits as sold without brand name. We....

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....pondent, which clearly show that the respondent's claim that no brand name is used, is absolutely incorrect. In fact the design, multicolour print and get up of the company's name, namely 'Ankit' along with product name clearly indicate that they are exclusive brand name developed and used by the respondent. This court in the decision in Bechu and Co. and Others v. Asst. Commissioner (Assessment) ....

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....ale of biscuits without giving any brand name. While these are the biscuits covered by sub-entry (ii), i.e., biscuits sold without brand name, the other parties manufacturing and selling biscuits with various exclusive brand names are covered by sub-entry (i), i.e. biscuits sold under brand name. The respondents do not and cannot concede that the names used by them can be used without infringement....