1989 (7) TMI 330

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..... ssment year 1984-85. The respondent is an assessee to sales tax. The respondent is a dealer in silver ornaments, silver ware, etc. The assessing authority brought to tax the turnover relating to silver vessels and ware under entry 121 of the First Schedule to the Kerala General Sales Tax Act, 1963 (in short, "the Act'), at 8 per cent. In appeal, the Appellate Assistant Commissioner bifurcated the .....

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..... ------------------------------------------------------------------------ (1) (2) (3) (4) ------------------------------------------------------------------------------- 162. Jewellery of gold, At the point of first sale in the State 5" silver and platinum by a dealer who is liable to tax group metals. under section 5 ------------------------------------------------------------------------- .....

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..... in "New Webster's Dictionary of the English Language" is as follows: "Jewels; articles made of gold, silver, precious stones, or similar materials for personal ornament." In P. Ramanatha Aiyar's "The Law Lexicon", Reprint Edition 1987, at page 635, the word "jewellery" has been defined as follows: "The word 'jewelry' is generally used as including articles of personal adornment, and the wor .....

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