Case Law Details
Case Name : Commissioner of Central Excise Vs M/s Australian Foods India (P) Ltd (Supreme Court of India)
Related Assessment Year :
Courts :
Supreme Court of India
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In case of goods sold from exclusive single brand retail outlets or restaurants or stores, the fact that a good is sold from such a store ought to be a relevant fact in construing if the good is its branded good or not. In the case of such goods, perhaps a rebuttable presumption arises in favor of such goods being branded goods of the specified store.
Such a presumption can be rebutted if it is shown that the specified good being sold is in fact a branded good of another manufacturer. Thus, branded potato chips, soft drinks, c
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