9911796707
TMI Blog1970 (4) TMI 150X X X X Extracts X X X X X X X X Extracts X X X X ..... atement of the case inviting the opinion of this court on the following question of law. "Whether the jewellery sold worth Rs. 2,10,209.69 in which precious stones were studded with gold and silver was covered by notification No. ST-1367/X-1045(19)-1960 dated 5th April, 1961, and was taxable as sales of gold or silver ornaments at 3 per cent. or was taxable as an unspecified item at 2 per cent. on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... restored that of the Sales Tax Officer. The relevant notification of 5th April, 1961, declares that with effect from 5th April, 1961, the rate of tax in respect of the turnover of goods mentioned therein would be enhanced from two paise per rupee to three paise per rupee at all points of sale. Item No. 6 of that notification reads: "Ornaments made of gold or silver with or without any other allo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t. in the hands of the manufacturers or importers. Learned counsel submits that as jewellery has been separately mentioned in the notification of 31st July, 1967, it should be presumed that the jewellery was not covered by the word "ornaments" mentioned in the notification in question. We find no substance in this submission. The term ornaments used in the notification in question is, in our opi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and silver would be covered by the term ornaments as used in the notification of 5th April, 1961, and would be taxable at the rate of 3 per cent. and not as an unspecified item at 2 per cent. The Commissioner of Sales Tax would be entitled to costs which we assess at Rs.100. The counsel's fee is also assessed at the same figure. Reference answered accordingly. - - TaxTMI - TMITax - CST, VA ..... X X X X Extracts X X X X X X X X Extracts X X X X
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