IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE J.B.KOSHY & THE HONOURABLE MRS. JUSTICE K.HEMA FRIDAY, THE 18TH JANUARY 2008 / 28TH POUSHA 1929 ST.Rev..No. 15 of 2008() ------------------------ TA.177/2006 of STAT ADDL.BENCH, KOTTAYAM .................... REVISION PETITIONER/APPELLANT ---------------------------------------------- M/S.TRAVANCORE MARKETING & SALES COMPANY, THONACKADU, CHENGANNUR. BY ADV. SRI.N.MURALEEDHARAN NAIR SRI.V.K.SHAMUSUDHEEN RESPONDENTS: RESPONDENT ----------------------- STATE OF KERALA. BY GOVT.PLEADER TAXES SRI.MOHAMMED RAFI THIS SALES TAX REVISION HAVING COME UP FOR ADMISSION ON 18/01/2008, THE COURT ON THE SAME DAY PASSED THE FOLLOWING: J.B.KOSHY & K.HEMA,JJ. ----------------------------------------- S.T.Rev.No.15 of 2008 ----------------------------------------- Dated this the 18th day of January, 2008 O R D E R Koshy, J. Petitioner is a registered dealer in biscuits. The question in issue was whether sale of biscuits under the brand name 'Indiana' attracts 12% duty. It is the contention of the petitioner that 'Indiana' is not a registered brand mark. Therefore, it cannot be treated as a branded biscuit. If it is a biscuit without brand name, the rate of tax is 8%. It is also contended that amendment of the KGST Act, attracting higher rate of tax to the unregistered branded goods only from 1.4.2004. But that amendment is only clarificatory. If the product is branded, higher rate of tax shall be paid whether branded name is registered is not. This matter was clearly laid down by a Division Bench of this Court in Bechu & Co. v. Assistant Commissioner (2003 STC 68). We see no ground to interfere with the impugned order in the Sales Tax Revision. The Sales Tax Revision is dismissed. J.B.KOSHY, JUDGE K.HEMA, JUDGE vgs.