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SSI Exemption: Use of Brand Name Not Indicating Trade Connection May Affect Tax Applicability Under Paragraph 5 Explanation.

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Full Text of the Document

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....SSI exemption - If the use of the brand name or trade name is not intended for the purpose of indicating a connection in the course of trade between such specified goods and the person using such name or mark, then the same may not fall within the definition of the expression brand name or trade name under the Explanation under paragraph 5 of the Exemption Notification - HC....