sections, following a
decision of the Karnataka High Court reported in Kwality Biscuits Ltd.
ITA 67/2002
relied on the decision of the Karnataka High Court in Kwality Biscuits Ltd. v. CJT (2000) 243 ITR 519 (Kar) taking a contrary view
food products like biscuits under the name and style 'Kwality Biscuits'. It is the plaintiff's case ... that in the course of business, M/s. Kwality Food Products despatched 1110 tins of Kwality biscuits to M/s. Ceylon Fancy House, Market Road
contended, relying on the decision of the Karnataka High Court
in Kwality Biscuits Ltd. v. Commissioner of Income Tax
[2000 Vol.243 ITR 519] that
Court which was
confirmed by the Supreme Court in CIT V. KWALITY BISCUITS
LTD. , (2006) 284 I.T.R. 434 (SC), this Court