TaxTMI 
TaxTMI 
2000 (9) TMI 1035
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....assessee without the brand name "Aavin " which has been registered in their favour. The assessments relate to 1983-84, 1984-85 and 1985-86. The revision petitioners have their trade mark "Aavin" for their milk products, namely, milk, milk-powder, ghee, kova, ice-cream, yoghurt, etc. They have sold part of their products with brand name, "Aavin" for which they have paid tax at 10 per cent. But the remaining portion of their product was sold without the inscription of their trade mark. Therefore, the assessee contended that for the sales of their products without the trade name "Aavin" the rate of tax is only 5 per cent. But the assessing authority as well as the appellate authorities did not accept this contention and have levied tax at 10 p....
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.... importance to the product of the dealer from July 1, 1983, the intention of the Legislature prior to the amendment was that the product alone has to be considered and when the product was sold without brand name, it will not fall under entry 103 and therefore, the levy of tax at 10 per cent on the milk product sold without brand name is incorrect. 3.. It is true that there was amendment of entry 103 with effect from July 1, 1983 referring to the products of the dealers who has the trade mark. The learned counsel for the petitioner contended throughout that when the milk products were sold by the assessee to some of their customers without the trade mark, namely, "Aavin", they are commodity without brand name and therefore, levy of taxes a....
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....ion 76 of the Trade and Merchandise Marks Act, 1958 gives the meaning of applying the trade mark or trade description in the following manner: "Section 76: Meaning of applying trade marks and trade descriptions.-(1) A person shall be deemed to apply a trade mark or mark or trade description to goods who- (a) applies it to the goods themselves; or (b) applies it to and any package in or with which the goods are sold, or exposed for sale, or had in possession for sale or for any purpose of trade or manufacture; or (c) places, encloses or annexes any goods which are sold, or exposed for sale, or had in possession for sale or for any purpose of trade or manufacture, in or with any package or other thing to which a trade mark or mark or tr....
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....e assessee are being sold in the bunks maintained by them with their brand name "Aavin" and their price list as well as the invoices for the sale of the commodity to the consumer also contains the trade mark "Aavin". Therefore, the authorities below have found that the commodity is identifiable to the consumer when sold by the assessee that the goods of the dealer have a particular brand name. The assessee, being a cooperative milk society could not have sold milk products to the consumers without invoices. It is not the case of the assessee that the invoices did not contain the trade mark "Aavin". Therefore, as rightly found by the authorities below that the goods sold need not have been sold with packets over which the registration trade....