9911796707
TMI Blog1994 (11) TMI 411X X X X Extracts X X X X X X X X Extracts X X X X ..... as ordered to be taxed at 10 per cent single point instead of 5 per cent multi-point by the authorities below. Aggrieved, the assessee filed an appeal before the Appellate Tribunal. 2. The assessee had presented an application dated September 21, 1982, for registration of their pickles under the Trade and Merchandise Marks Act, 1958. Following the earlier decision of the Appellate Tribunal in M.T.A. No. 556/83 dated March 21, 1984, the Tribunal held that the trade mark registration certificate will come into effect from the date of application presented by the assessee concerned and since the pickles will fall under item 103 of the First Schedule to the Tamil Nadu General Sales Tax Act, 1959, the authorities below were correct in holdin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mark was made and before registration was granted, the turnover should be assessed at 10 per cent single point. 4.. We have heard the rival submissions. The fact remains that in the assessment year 1982-83 the assessee sold pickles. The turnover comes to Rs. 9,11,497. This was taxed at 10 per cent single point by the authorities below which was accepted by the Tribunal. Now the learned counsel for the assessee submitted that the application for registration of trade mark was made on September 21, 1982 and the registration of trade mark certificate was granted only on February 28, 1992. Therefore, the turnover for the assessment year 1982-83 should be deemed to have been obtained by selling the goods without registered trade mark. Hence ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng milk powder, (ix) condensed milk and (x) foods including preparations of vegetables, fruits, milk, cereals, flour, starch, birds' eggs, meat and meat offals, animal blood, fish crustaceans and molluses, which are the products of any manufacturers or suppliers who have registered their products under the Trade and Merchandise Marks Act, 1958 (Central Act 43 of 1958) whether they are sold under the registered brand name or not." 7.. The assessment year in the present case is 1982-83. Therefore, the amendment in the First Schedule to the entry No. 103 with effect from January 1, 1987, would not be applicable to the facts of this case. The later amendment would go to show that the department realised the lacuna occurring in the earlier ent ..... X X X X Extracts X X X X X X X X Extracts X X X X
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