Assessee was liable to VAT on sale of goods instead of job worker manufacturing goods under assessee

Sales Tax: Where assessee was holder of brand name 'Cryptm' and it had permitted a manufacturer viz. 'B' to use its brand name and further 'B' manufactured confectioneries in above brand name and supplied same to assessee, who effected sale of confectioneries, assessee was liable to pay tax under section 5(2) of Kerala General Sales Tax Act, 1963 on sale of confectioneries