Is fat tax only for branded restaurants?

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Kerala being the first state in the country to present a “fat” tax on fatty food gears attention. But the pertinent danger of shifting of tax incidence from Fat to Brand is that all fatty foods shall not be subject to the higher rate of tax if the same is sold from a restaurant which has not registered its trademark. Undisputedly it is not ‘Fat’ tax but ‘Brand’ tax. Do you agree with this?

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