RAJAM AND COMPANY Vs. STATE OF TAMIL NADU

JUDGEMENT

(1.) THE petitioner, who is a dealer in pickles, was assessed to total and taxable turnover of R s. 7, 89, 091 and R s. 7, 79, 410, respectively for the assessment year 1981-82. THE petitioner seems to have applied for registratio n under the Trade and Merchandise Marks Act, 1958

(2.) THE learned counsel for the petitioner contends that, to bring the sale of pickles under item 103 of the First Schedule under single point taxation is unwarranted on the facts of this case. It is further contended that the assessment year being 1981-82 and the petitioner got registration only in September, 1982, it cannot be said that the petitioner sold the pickles, with brand name, registered under the Trade and Merchandise marks Act, 1958 and even assuming that the certificate came to be issued on november 30, 1981, the assessment for the whole assessment period is bad in law. It is also further contended that since the petitioner is dealing in pickles packed in bottles as well as in packets and when the petitioner is selling the packet pickles without any brand name, the turnover of sale of pickles cannot be brought into the single point taxation.