- (1.)THE Appellant is the registered brand owner of 'CRYPTM'. Pursuant to an agreement dated 01.04.1995 entered into between the Appellant and the manufacturing company viz. M/s. Bristo Foods Pvt. Ltd., the manufacturing company had license and right to use the Appellant's name 'CRYPTM'. The assessing authority had completed the assessments for the assessment years 1998 -99 and 1999 -2000 and had levied sales tax under Section 5(2) of the Kerala General Sales Tax Act, 1963 (for short, "the Act").
(2.)BEING aggrieved by the order passed by the assessing authority the Appellant/Assessee preferred appeal before the First Appellate Authority. The First Appellate Authority confirmed the order passed by the assessing authority holding that the Appellant was the "registered owner or holder" of the brand name 'Cryptm' which are the two conditions for levy of tax under Section 5(2) of the Act.
Being aggrieved by the order passed by the First Appellate Authority the Appellant/Assessee preferred appeal before the Kerala Sales Tax Appellate Tribunal, (for short, "the Tribunal"). The Tribunal vide its order dated 25.05.2004 while partly allowing the appeal has reduced the extent of tax already paid at any previous point of sale.

(3.)AGGRIEVED by the order so passed by the Tribunal, the Appellant preferred Sales Tax Revision before the High Court. The High Court dismissed the revision petition filed by the Appellant/assessee. Being aggrieved by the impugned judgment and order, the Appellant/assessee is before us in this appeal.