1980 (1) TMI 177

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..... ourt: "Whether, on the facts and in the circumstances of the case, the Member, Additional Sales Tax Tribunal, is justified in directing levy of tax on the turnover of silver ornaments at the rate of 5 per cent as per the provisions of section 5(1) of the Act instead of 7 per cent as per the provisions of entry in serial No. 27 of the Schedule of taxable goods?" 2.. The assessment is for the ye .....

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..... ] 38 S.T.C. 42. and after considering all the aspects it has been held that silver ornaments came within the entry in serial No. 27 of the list of taxable goods and with effect from 15th May, 1970, the enhanced rate of seven per cent became applicable. Thus, in the assessment year 1971-72, which is the relevant period in this case, the assessee's liability had to be computed at seven per cent in r .....

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