Section 11, GST Caselaws

S.C : Where assessee manufactured jute bags and supplied same to FCI for use in packing of food grains and there were markings on jute bags such as name of FCI, crop year, name of jute mill and statement that food grains were manufactured in India, said markings would not amount to affixing on jute bags a ‘brand name’

Supreme Court Of India RDB Textiles Ltd. Vs. Commissioner of Central Excise & Service Tax, Kolkata-IV Period 11-3-2011 to 31-7-2013

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