Food cooked in restaurant classifiable as branded food if trade mark of restaurant is registered

CST & VAT: Tamil Nadu VAT - Where assessee, a restaurant, got registration under Trade Marks Act of name Zaitoon, in view of provisions of Trade Marks Act as well as Rules thereof, trade mark registration was meant for restaurant as well as goods manufactured by assessee and, therefore, food items prepared and served by assessee were branded foods taxable at 14.5 per cent