State of Kerala vs V.C. Alikunhi Hajee and Sons
Use of brand name: Tribunal cancelling assessment under entry 17(i) and directing assessment of biscuits as sold without brand name-Wrapper of biscuits sold showing respondent’s claim of non-use of brand name incorrect, Respondent not conceding that names used by it could be used without infringement of its rights by others, Assessment under entry 17(i) restored-The tribunal had cancelled the respondent’s sales tax assessment on the sale of biscuits under brand name under entry 17(i) of the First Schedule of t [LexDoc Id : 412474]