Where branding of trade mark is obtained by restaurant under Trade Marks Act , then food served by that restaurant can not be treated as unbranded and has to be taxed accordingly under Vat law treating the same as branded- Tvl. Zaitoon Multi Cuisine Family Restaurant [2015] 62 taxmann.com 225 (Madras) AUGUST 4, 2015 Comments: Under Punjab Vat Act Branded and packaged food product under ScheduleE Sr.No. 15(6) are taxable @15.95% in the hands of importer/manufactrer (i.e. hotel/restaurant) and subsequent sale is tax free. The above decision might have bearing on the taxation under Punjab Vat Law also