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The presence of company name is sufficient to ensure that the product procured belongs to the ‘brand guardian’ and it cannot be considered as not bearing a brand name.

Shanti Prime Publication Pvt. Ltd.

Exemption— Supply of frozen seafood in packages by a brand name holder is not eligible for exemption for the mere reason that the supply to a particular category of customers are made without inscription of Brand or Trade Name. — Abad Fisheries Pvt. Ltd. [2019] 13 TAXLOK.COM 087 (AAR-KERALA)