9911796707
TMI Blog1996 (2) TMI 414X X X X Extracts X X X X X X X X Extracts X X X X ..... s used. But in so far as other products for which the brand name is not used are concerned, it will be entitled to claim the benefit of the aforesaid sub-rule. The burden of clearly establishing that in respect of certain goods manufactured by it, the trade mark or brand name of an existing industrial unit is not being used, shall be squarely upon the manufacturer. - Civil Appeal No. 3848 of 1996 - - - Dated:- 23-2-1996 - JEEVAN REDDY B.P. AND PARIPOORNAN K.S. JJ. H.N. Salve Senior Advocate (J.R, Das, Advocate, with him), for the appellants. P.P. Tripathi, Advocate, for the respondent. -------------------------------------------------- ORDER Heard counsel for the parties. Leave granted. This appeal is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... od of three years, if the said industry is situated within the area of the Calcutta Metropolitan District as described in the Schedule of the Calcutta Metropolitan Planning Area as described in the First Schedule to the West Bengal Town and Country (Planning and Development) Act, 1979 (West Bengal Act XIII of 1979) or five years, if it situated elsewhere in the West Bengal, since the date of its first sale of such manufactured goods: Provided that the dealer claiming the benefit of this clause will be so eligible only if he keeps separate accounts in respect of such newly set up small-scale industry, issues serially numbered cash/credit memos, for sales of goods manufactured in such industry, keeps vouchers and other documents for purch ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t would be totally deprived of the benefit of the said exemption. We are of the pinion that having regard to the object and purpose underlying the said Rule, it would be reasonable to say that the respondent shall not be entitled to the benefit of the said exemption in respect of the goods, for which the trade mark or brand name of an existing industrial unit is used. But in so far as other products for which the brand name is not used are concerned, it will be entitled to claim the benefit of the aforesaid sub-rule. The burden of clearly establishing that in respect of certain goods manufactured by it, the trade mark or brand name of an existing industrial unit is not being used, shall be squarely upon the manufacturer. The appeal is a ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
