1991 (4) TMI 430

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....e Trade and Merchandise Marks Act, 1958. The assessee reported a total and taxable turnover of Rs. 12,71,277.12 for the year 1977-78 under the Central Sales Tax Act, 1956. The assessing authority determined the taxable turnover at 10 per cent on Rs. 11,18,488 and at 2 per cent on Rs. 1,43,106, since the sales were not covered by "C" form declarations. The appeal to the Appellate Assistant Commissi....

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....1959 and November 30, 1962, issued under section 17 of the Madras General Sales Tax Act, since the notifications do not relate to the sale of readymade garments sold under a brand name registered under the Trade and Merchandise Marks Act. The point therefore to that extent is settled against the assessee and the reasons given by us in Tax Case (Revision) No. 1613 of 1981 would govern this case als....