1978 (2) TMI 105 - CGOVT - VAT and Sales Tax

Summary

The Government of India reviewed a case involving the manufacture of Fanta and Campa. The party argued that they independently manufactured the products and were not working on behalf of Coca-Cola or Pure Drinks. The government agreed with the party's contentions, stating that the use of brand names does not imply manufacturing on behalf of the brand owners. The review proceedings were dropped, upholding the order-in-appeal. (Case Citation: 1978 (2) TMI 105 - GOVERNMENT OF INDIA)