Narasus Saarathy Enterprises Private Limited Vs Additional Commissioner of GST & Central Excise (Madras High Court)
Madras High Court held that use of visual identifiers on packaging like fonts, symbols, colours, etc. establishes brandname for GST purpose. However, since there was no suppression of fact invocation of extended period denied.
Facts- The petitioner is a private limited company carrying on the business of manufacture and sale of wheat products namely, Atta, Maida, Sooji and Bran etc under the Trade Name of the petitioner.
The petitioner supplied these wheat products such as Atta, Maida, Sooji and Bran etc in packed unit containers bearing its registered Trade Mark/Brand Name of the petitioner such as Narasu’s, Narasu’s Power, Narasu’s Ulaash, Narasu’s Vetry, Narasu’s Wheel, Narasu’s ‘S’ and Narasu’s Budget etc.
There is no dispute that the petitioner had paid tax at 5% under the respective GST Enactments on these branded goods in terms of Notification No. 02/2017-C.T. (Rate) dtd.28.06.2017. as amended by Notification No.28/2017- Central Tax (Rate) dated 22.09.2017.
The petitioner had also effected supply of such wheat products namely, Atta, Maida, Sooji and Bran packed in unit containers without its registered Brand Name in the local market and claimed tax exemption for such sale of unbranded goods in terms of Serial Nos.73 and 74 of Notification No.2/2017- Central Tax (Rate) dated 06.2017 as amended by notification number 28/2017-Central Tax (Rate), dated 22/09/2017.
