MAH/AAAR/SS-RJ/05/2018-19 of M/s. Aditya Birla Retail Ltd.
GST AAARMAH/AAAR/SS-RJ/05/2018-19
Case brief
from the order text
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M/s. Aditya Birla Retail Ltd. · In respect…
Case summary
From the record, as published by the registry
Recorded against
In respect of point (i) of Prayer to the grounds of Appeal, the Appellate Authority did not find any infirmity with the ruling given by Authority for Advance Ruling in this behalf for Question No. 1 posed before them. In respect of point (ii) of Prayer to the grounds of Appeal, the appellate authority held that the use or words ‘VALUE’, ‘CHOICE’ or ‘ SUPERIOR’ on the proposed packing, without altering the surrounding environment to take advantage of brand ‘MORE’, would be construed as ‘brand name’ for the purpose of Exemption Notification.